On 1 January 2019, Robinson Lid had 500,000 shares on issue. Robinson Ltd's reporting period ends on 31 December. The equity accounts at 31 December 2019 had the following balances: Share capital: $1,000,000 General Reserve: 120,000 Retained earnings: 80,000 Transactions during 2019 financial year and other information related to equity accounts are as follows: 1 Feb 19 Robinson Lid issued a prospectus inviting the public to subscribe to the issue of 100,000 shares for $2 per share: $1 due on application, $0.6 due on allotment, and $0.4 due on call. 15 Apr 19 Received applications for 100,000 shares. 30 Apr 19 Allotted 100,000 ordinary shares. 10 May 19 All allotment money received. 30 Jun 19 The call was made by the directors of the company. Due to be paid on 31 July. 31 Jul 19 All call money received. Required: Prepare the journal entries for the year 2019 to record the above transactions (narrations are not required)