ON 2 On 2 January 2019 Unandera Ltd was registered as a public company. On 4 January a prospectus was issued inviting applications for 20,000 shares payable $3 on application, $1 on allotment, 50 cents on call one and 50 cents on call two. Call one was made three months after the date of allotment, and call two was made six months after the date of allotment. By 31 January 2019 applications were received for 24,000 shares. On 3 February 2019 the directors allotted 20,000 shares to the applicants on a pro rata basis. The surplus application money was offset against the amount payable on allotment. The balance of the allotment money was received by 12 February 2019. Share issue costs were $7,000, and these were paid on 28 February 2019. The two calls were made on the dates stated in the prospectus, and a month after each call, the monies were received except for the holders of 2,000 shares who did not pay either calls. On 30 September 2019 the 2,000 unpaid shares were cancelled and sold to existing shareholders for $4 per share. Required (show all workings): Prepare general journal entries to record the above transactions (40 marks)