Please help me journalize the following equity transactions The following equity transactions took place during January 2021.

Jan 5.)Collected in full the account of preference subscribers, except for the balance of 700 shares of Jay Cruz amounting to P40,000. Issued corresponding stock certificates to fully paid subscribers.

Please help me understand on how to get the answer of January 5 regarding the issued corresponding stock certificates to fully paid subcribers please show me your solution or computation

Shown below is the shareholders' equity of BM KD Corporation on January 1, 2021: BM KID Corpotation Shareholders' Equity January 1, 2021 (In Philippine Peso) 1,500,000 200,000 100.000 100,000 1,500,000 250,000 100,000 150,000 Pain-in Capital 10% Preference Share Capital, 20,000 authorized 15,000 shares issued of which 1,000 shares are in Treasury Subscribed Preference Share Capital, 2,000 Shares Subscription Receivable - Preference Shares Ordinary Share Capital, 50,000 shares authorized, no par value but with P50 stated value, 30,000 shares issued Subscribed Ordinary Shares, 5000 shares Subscription Receivable - Ordinary Shares Additional Paid-in Capital Preference Share Premium Paid in Capital in excess of Ordinary Share Stated Value Total Paid-in Capital Accumulated Profits Total SHE before Treasury Shares Treasury Shares, 1,000 Preference shares at cost Total Shareholders' Equity 340,000 350.000 3,940,000 1.200.000 5,140,000 (115,000) 5,025,000 The following equity transactions took place during January 2021. Jan 2 Re-issued 500 Preference Treasury Shares at P125 per share. 3 Received subscription to 2,000 ordinary shares at P60 per share, with 50% down payment, balance due on 30 Jan 2021. 5 Collected in full the account of preference subscribers, except for the balance of 700 shares of Jay Cruz amounting to P40,000. Issued corresponding stock certificates to fully paid subscribers. 10 Re-issued the remaining 500 Preference Treasury Shares at P110 per share. 15 Declared the subscription of Jay Cruz as delinquent; paid P2,000 for the online advertisement of the auction of the shares. 17 Collected in full the balance on 5,000 subscribed ordinary shares; issued the corresponding stock certitificates. 20 Re-acquired 1,200 Preference shares at P125 per share. 25 Received bids for the delinquent subscription of Jay Cruz as follows: Pepe Castro, 500 shares Pilar Cinco, 420 shares Pete Co. 400 shares The highest bidder paid the "offer price including P200 interest on overdue subscription of Jay Cruz, corresponding stock certificates were issued. 27 Re-issued 500 Preference Treasury shares at P110. 30 Re-acquired and retired 300 ordinary shares at P125 per share. ACCOUNT TITLES USED Preference Share Capital Ordinary Share Capital Subscribed Preference Share Capital Subscribed Ordinary Share Capital Subscription Receivable-Preference Subscription Receivable-Ordinary Preference Share Premium Paid in Capital in Excess of Ordinary Share Stated Value Paid in Capital from Preference Treasury Shares Paid in Capital from Ordinary Treasury Shares Ordinary Treasury Shares Preference Treasury Shares Accumulated Profits Due from the Highest Bidder