. Q5) Gem Ltd has the following share transactions during March: Mar 1 Released a prospectus inviting applications for 100,000 ordinary shares of $1 each, payable in full on application. Mar 10 Received applications for 100,000 shares. Mar 15 Allotted 100,000 shares to applicants and transferred application money to the bank account. Required: Journalise all of these share transactions for Gem Ltd (narrations are NOT required)