A Bbcendi AalbCeDHE AaBbCcDdE AaBbCcDd Heading Normal No Spacing Heading 1 Dar Wara Ltd was incorporated on June 30, 2019. On July 1, 2019, the company issued a prospectus offering 900,000 ordinary shares at an issue price of $10, payable on the following terms. $3 on application $3 on allotment $2 on first call S2 on second call A summary of the applications and allotments register follows. Amount paid per share on application Number of shares applied for Number of shares allotted 450,000 $3.00 600,000 $6.00 300,000 300,000 $10.00 150,000 150,000 The application process was completed on August 31, 2019, and the shares were allotted to all applicants on September 1, 2019. All money received more than the amounts due on application where applied to amounts due on allotment and calls. Where appropriate, refunds of application money were made. All allotment money was received by September 30, 2019. On November 1, 2020, Dar Wara Ltd's directors made a call of 42e per share, payable by November 30, 2020. By December 31, call money had not been received from holders of 75,000 shares. Required: Prepare journal entries to record the above events. No Post Ref required. Refer to the provided Chart of Accounts for the appropriate account names. ABCeDdl AaBbcdDdE AaBbceDdE AaBCCD Heading Normal No Spacing Heading 1 Date 2019 Account Post Ref Debit Credit To record application money received To record the issue of shares on allotment To record the transfer of cash received on allotment To record transfer to allotment and calls in advance of the excess application money To record receipt of allotment monies 2020 To record the first call of ordinary shares To record the transfer of calls in advance money To record receipt of first call monies