What are the journal entries required?

Blue Spruce Inc. sells 1,450 common shares on a subscription basis at $68 per share on June 1 and accepts a 43% down payment. On December 1, Bonata collects the remaining 57% and issues the shares. Prepare the company's journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit June 1 (To record sale of shares on a subscription basis) June 1 (To record collection of down payment) Dec. 1 (Collection of share subscriptions receivable) Dec. 1