The Wong Corporation was organised during 20x1. At the beginning of the accounting year, the company incurred the following organisation costs: (1) Lawyer's fees, market value of services, 6,000 ; paid with 2,000 ordinary shares of 2 nominal value. (2) Incorporation fees, 5,000. (3) Accountant's services that normally would be billed at 3,000 ; paid with 1,100 ordinary shares of 2 nominal value.

Prepare the separate journal entries necessary to record these transactions and to amortise organisation costs for the first year, assuming that the company elects to write off organisation costs over five years.