The following information is related to the shareholder's equity of Wharton Ltd at $1$ July $2022.$

Shareholder's equity.

On $7$ July $2022,$ Wharton Ltd declared an interim dividend of $15$ cents per share. The dividend was

paid on $12$ February $2023.$

On $31$ December $2022,$ Wharton Ltd issued $750,000$ shares for $$825,000$ cash.

The profit before tax for the year ended $30$ June $2023$ was $$2,100,000$ and the income tax was

$$725,000.$

On $30$ June $2023,$ Wharton Ltd declared a final dividend of $25$ cents per share.

Both income tax expense and final dividend are paid on $20$ October $2023.$

Required:

Prepare general journal entries to record all the above transactions and events. Narrations not needed.