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Jamaica Lid was incorporated on 1 July 2019 and on the same day, the company purchased the net assets of Smart Corporation by issuing 120 000 ordinary shares at a price of $8 per share. The shares were fully paid. On 5 August 2019, the company issued a prospectus to the public, offering; 150,000 10% preference shares for $12 payable $8 on application and the remaining on allotment; as well as 250,000 ordinary shares at an issue price of $10, payable on the following terms; $3 on application $3 on allotment $2 on call one . $2 on call two. Call one to be made one month after the date of allotment, and call two to be made three months after the date of allotment. If required, the issue is underwritten for a commission of $4,000. When applications closed on 30 August 2019, applications had been received for 120,000 preference shares and 355,000 ordinary shares, including one applicant for 25,000 ordinary shares who had paid in full. On 12 September 2019, the directors allotted the shares as follows; 1. Preference shares: the successful applicants were allotted the preference shares. 2. Ordinary shares: i. 25,000 ordinary shares were allotted to the applicant who paid for the shares in full. ii. Applicants for 15,000 ordinary shares were refunded their application money in full. iii. The remaining applicants were allotted 5 ordinary shares for every 7 shares applied for. The excess application money on these shares was to be offset against the amount payable on allotment.The share issue costs, for ordinary shares, were $3,200 and were paid on 20 September 2019. All allotment money was received by 25 September 2019 including the amount due from the underwriter. The underwriting commission was paid on this date. The two calls were made on the dates stated in the prospectus, and a month after each call, monies were received, except that the holders of 15,000 ordinary shares who did not pay either calls. In addition, a holder of another 10,000 ordinary shares did not pay the second call. On 20 January 2020, the board of directors decided to forfeit the shares who had not paid for the calls. The shares were reissued for $6.50 per share the next day and the reissue cost was $1,800. Required: Prepare the general journal entries to record the above transactions. Instructions: You are required at least, to have a sheet in excel for . General journal entries . Workings and calculations (for instance any relevant T accounts or tables)