The business becomes a publicly listed company - RMJ KidsRUs Ltd - with 1,500 outstanding shares. The company decides to undertake another share issue. RMJ KidsRUs Ltd released a prospectus seeking 3,000 shares valued at $9 each. The prospectus required investors to pay $4 on application, $3 on allotment and $2 on call The deadline for applications was 24 January. By this date applications were received for 3,300 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 17 March. A call was made on 3 April and the call money was received on 23 April On 1 May, RMJ KidsRUs Ltd announces a cash dividend of $0.90 per share to be distributed on 22 May to shareholders on record at 19 May. 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, Edit View Insert Format Tools Table