I need solution with explanation

Question 2 10 marks On 1 July 2020. PK Ltd issued a prospectus inviting applications for 300 000 ordinary shares, at an issue price of $7, payable $2.50 on application, $1.50 on allotment, and $3 on future call(s), dates to be determined by the directors. By 1 September, applications were received for 310 000 shares with $2.50 paid per share. On 6 September, the directors allotted 300 000 shares. Refunds were made to applicants for 10 000 shares. Share issue costs of $2 400 were also paid on the same date. All of the allotment money was received by 1 October. On 1 February 2021, a first and final call for $3 was made. All of the call money was received by 1 March 2021. Required Prepare journal entries to record the above transactions