The share capital of Kathmandu Ltd as at 1 July 2019 comprised 1 400 000 ordinary shares issued and paid to $3.00 less share issue costs of $41 000.

Information about some events/transactions relating to Kathmandu Ltd is below.

On 1 October 2019, Kathmandu Ltd issued a prospectus calling for applications for 1 600 000 ordinary shares from the public at an issue price of $4.20, payable $2.50 on application and $1.70 on allotment. By 25 November 2019, it had received 1 800 000 applications with $2.50 paid. On 1 December 2019 the company issued the shares and made refunds to 200 000 applicants. Costs incurred in the share issue totalled $52 000. All allotment monies were received by 24 December 2019.On 28 June 2020, the directors determined a final dividend of $0.18 per share from retained earnings. This is to be paid on 20 August 2020 following the annual general meeting.

Prepare the general journal entries required in the year ended 30 June 2020 to reflect the events/transactions above.