just need this one answered, thanks

Part 1 On 5 March 2019, Bowral Fragrance Ltd invited the public to subscribe 300 000 ordinary shares at an issue price of $8 each, payable on the following terms: $4 on application $2 on allotment remaining balance on final call. When applications closed on 25 May 2019, applications of 330,000 shares had been received. Since the shares were oversubscribed, the directors made the decision on the next day to: refund 10,000 applicants' money, allot shares to the remaining applicant on a pro-rata basis, and the excess application money to be held by the company as payment for allotment. Share issue costs of $5,600 were paid by 5 June 2019. On 12 July 2019, the payment of the allotment amount owing was received, and on 21 September 2019, the final Call on shares was made. All shareholders paid the Call money owing by 10 November 2019, except for holders of 50 000 shares. Part 2 On 27 July 2020, Bowral Fragrance Ltd decided to issue another prospectus inviting applications for 200,000 12% preference shares at a price of $3 per share, payable $2 on application and $1 on Allotment. The issue was underwritten for a fee of $5,600. By 13 August 2020, applications closed with the issue of preference shares undersubscribed by 25,000. Directors allotted the shares on 22 August. The amounts due on allotment were received on 2 September, including the amount due from the underwriter less the underwriter's commission. Required: Prepare journal entries to record the above transactions for both parts 1 and 2. 18 marks