The following information relating to Prosperity Investments Ltd has been obtained from the statement of financial position as at 30 June 2020.

1 000000 ordinary shares issued at $2.00	$2 000000
General reserve	500000
Retained earnings Revaluation surplus Final Dividend Payable	1500000 600 000 25 000

In addition to the above, the following transactions took place for the year ended 30 June 2021:

Aug 1 Paid the final dividend declared at the end of the previous year Declared and immediately issued a 1 for 4 bonus share issue, valued at $1.50 per share and issued from the general reserve.

Nov 11 The directors declared an interim dividend of 20 cents per share. This is paid immediately.

Jan 10 Prosperity Investments Ltd issued a prospectus offering 300 000 shares at $2.50 per share, all payable at the time of application.

Jan 25 Prosperity Investments Ltd received $875 000 in relation to the share offer. The directors issued the 300 000 shares on a 'first-come, first-serve' basis.

June 30 Declared a final dividend of 25c per share.Profit (after tax) was determined to be $500 000.

Required:

Prepare the general journal entries to record the above transactions. You are not required to complete narrations or posting references, however, you should show workings for calculations Use the Excel template provided.