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Part A
Antonuis Ltd directors have decided to issue a prospectus on 25th April, 2011 for 10 million shares at $8.00
It closes on 28th May and requires payment of $2.60 per share on application. Directors allocate shares on 10th June and upon allotment, a further payment of $2.60 per share is required (assume paid in fourteen days from allocation). First and final call is on 17th August when the balance is to be paid, amount to be paid within 14 days (assume all received and recognised on that date).
Prepare all journal entries assuming all application monies recognised on 28th May (including ALL notations and dates). There was an oversubscription for another 300,000 shares and the directors decided to issue share son a "first-come, firstserved" basis
Part B
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