need help, thanks

Miner Corporation is authorized to issue 450,000 no par value common shares. On January 1, 2001, it offers an issue, on a subscription basis, of 100,000 common shares at $15 per share. Each subscriber is required to pay 40% for the first instalment followed by two additional instalments of 30% each. On February 1, 2001, the company calls the first instalment which is paid by all subscribers. On June 1, the company calls the remaining subscription due. Subscribers for 1,500 shares default and fail to pay. On July 1, the company completes all the procedures for this subscription issue. Prepare the journal entries necessary to record the transactions above, as follows: a. On January 1. b. On February 1. c. Entry on June 1 to record the receipt of the final instalment