Lexmark Ltd a listed company issued a prospectus to raise $8,000,000 by issuing 400,000 ordinary shares for $20 per share. The applicants paid $15 per share of subscription monies on application and the $5 balance per share was receivable from applicants when the shares were allotted. The following occurred in financial year 2021: 7 Mar Applications for 410,000 ordinary shares were received when the offer period closed. 21 Mar Allotment of 400,000 shares were made to the applicants and the company refunded the monies oversubscribed. 23 Mar The company paid $90,000 of share issue costs 11 Apr The company received the allotment monies owing by the shareholders. Required Prepare the general journal entries below to record the above transactions for Lexmark Ltd