The business becomes a publicly listed company - MU Ltd. At the beginning of 2020, MU Ltd released a prospectus seeking 30,000 shares valued at $8 each. The prospectus required investors to pay $4 on application, $3 on allotment and $1 on call. The deadline for applications was 24 January. By this date, applications were received for 33,000 shares. In dealing with this over-subscription, the company decided to refund the excess application money back to the unsuccessful applicants. The shares were allotted on 20 February with payment received on 28 February. A call was made on 3rd March and the call money was received on 23 March. MU Ltd is unable to pay dividends in 2020 or 2021 but declares cash dividends of $15,000 on 1 March 2022. These dividends are paid on 28 March 2022. Required: Journalise all the transactions represented by the events described above, including all relevant dates. (5 marks) Note: No explanations are required to accompany the journals