On 1 July 20X1, Hatfi eld Ltd was formed. On that date the directors resolved to issue 1 000 000 ordinary shares at $1 and the prospectus that had been prepared was duly published. It indicated that 50 cents was to accompany applications for each share, with the remainder to be paid: 25 cents on notice of allotment and 25 cents at a call to be made by the directors at a later date. The date set for all applications for shares to be made was 15 August 20X1 and applications for all shares were received by that date. The directors met on 24 August and duly resolved to issue the shares to applicants and indicated that allotment amounts due were to be paid by 30 September 20X1. All amounts due were received by the due date. The directors concluded that the call should be made to enable the company to purchase extra buildings. This call was made on 1 November with amounts due by 1 December. Amounts due on the call were received on all but 5000 shares. Required Prepare general journal entries to record the above in the books of Hatfi eld Ltd