$12$ On $1$ July $2022$ ABC Ltd had share capital of $$500,000,$ consisting of $100,000$

ordinary shares originally issued at $$5$ each.

On $1$ August $2022$ a prospectus was issued for a new share issue of $200,000$

shares at $$7$ each, where $$2$ is payable on application, $$3$ becomes payable

when the shares are allotted and $$2$ becomes payable when the call is made.

The application money was received on $1$ September $2022.$ There was an over$-$

subscription, as the company received applications for $220,000$ shares.

The $200,000$ shares were allotted on $15$ September $2022,$ and on the same day

ABC refunded the unsuccessful investors their application money.

The allotment money was received on $5$ October $2022.$

The call was made on $5$ November $2022$

The call money was received on $6$ December $2022.$

$12($b$)$ Write the journal entry on $5$ November $2022$ when the call was made. $(1$ mark$)$