The business becomes a publicly listed company -RMJ KidsRUs Ldwith 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, S3 on allotment and $2 on callThe 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 on23 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

Journalise all the transactions represented by the events described above, including all relevant dates