Study Hard Ltd has share capital of $2.7 million (1,200,000 shares) on 30 June 2012. At that date it also had a general reserve of $300,000 and retained profit of $640,000. On 1 September 2012, the directors authorised a public share issue on the basis of 200 000 shares. The shares were offered for subscription at $2 per share on application and $0.5 per share on call. The offer closed on 1 October 2012 with applications for 220 000 shares. Excess application monies were refunded on a pro rata basis. A call was made on the 4 November 2012.The call money was received on 28 November 2012 on all shares. On 4 February 2013 an interim dividend of 5 cents per share was paid on all shares (paid out of the retained earnings). Profit after tax for the year ended 30 June 2013 was $750,000. A final dividend was declared on all shares 30 June 2013 of 7.5 cents per share from retained earnings and $100,000 was transferred from the general reserve.

REQUIRED: Record general journal entries for above transactions for the year ended 30 June 2013. (10 marks)