Prepare general journal entries to record the following unrelated transactions of a limited company:

• Payment of an interim dividend of $400,000 (in cash).
• Declaration of a final dividend of $840,000.
• Transfer of $240,000 to the general reserve from retained earnings.
• Payment of 600,000 bonus shares, fully paid at $1 per share from a general reserve.
• Issued 500,000 shares for $30,000,000 by a private placement.