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PART B Forest Hill Ltd's equity at 30th June 2020 was as follows: 200 000 ordinary shares issued at $3.20 full paid 640 000 General Reserve 60 000 Retained Earnings 200 000 The following events occurred during the year ended 30th June, 2021. 2021 Jan 3 Jan 31 Feb 16 Mar 7 A prospectus was issued, inviting applications for 160 000 ordinary shares at an issue price of $2.50 payable $1.25 on application and $1.00 on allotment and 25c on final call. The issue was fully subscribed and all application money received. The shares were allotted. All allotment money had been received. A final call was made All money has been received except for that on 10 000 shares. May 15 June 5 a. Prepare Journal entries (in general journal form) to record the above transactions. 9 Marks b. Prepare a Statement of Changes in Equity for the year ended 30th June 2021 assuming profit for the year to be transferred to Retained Earnings was $36000. 4 Marks