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(a) The share capital of Rock Ltd at 30 June 2020 was comprised of: 3,500,000 ordinary shares issued and paid to $1.80, less associated share issue costs of $78,000. These were issued in April 2012. 2,000,000 ordinary shares issued in October 2016. The issue price was $2.70. The issue required $1.00 to be paid on application with $0.50 on allotment and the remaining in future calls. Share issue costs of $53,000 were paid in October 2016. On 1 June 2020, a call for $0.80 was made. As at 30 June 2020, the call money had been received in relation to 1,600,000 shares. Additional information: From 1 July 2020 to 15 July 2020, money in relation to the call made on 1 June 2020 was received for all remaining calls outstanding. On 12 August 2020, a dividend of $890,000 was paid. This dividend had been declared on 28 June 2020, and required no further authorisation or approval. On 18 November 2020, a final call was made in relation to the shares issued in October 2016 for the remaining issue price. All call money was received by 24 December 2020. On 1 February 2021, in lieu of an interim dividend, a bonus share issue (of 1 fully paid ordinary share for each 10 held at an issue price of $3.00) was made from retained earnings. On 26 June 2021, a dividend of $0.15 per share was declared from retained earnings. This required no further authorisation or approval and was expected to be paid on 15 August 2021. Required: Prepare the general journal entries required to account for the above transactions and events for the year ending 30 June 2021 in the table below. (You need to include the dates and show any calculations). (12 marks) Rock Ltd: General Journal (a) The share capital of Rock Ltd at 30 June 2020 was comprised of: 3,500,000 ordinary shares issued and paid to $1.80, less associated share issue costs of $78,000. These were issued in April 2012. 2,000,000 ordinary shares issued in October 2016. The issue price was $2.70. The issue required $1.00 to be paid on application with $0.50 on allotment and the remaining in future calls. Share issue costs of $53,000 were paid in October 2016. On 1 June 2020, a call for $0.80 was made. As at 30 June 2020, the call money had been received in relation to 1,600,000 shares. Additional information: From 1 July 2020 to 15 July 2020, money in relation to the call made on 1 June 2020 was received for all remaining calls outstanding. On 12 August 2020, a dividend of $890,000 was paid. This dividend had been declared on 28 June 2020, and required no further authorisation or approval. On 18 November 2020, a final call was made in relation to the shares issued in October 2016 for the remaining issue price. All call money was received by 24 December 2020. On 1 February 2021, in lieu of an interim dividend, a bonus share issue (of 1 fully paid ordinary share for each 10 held at an issue price of $3.00) was made from retained earnings. On 26 June 2021, a dividend of $0.15 per share was declared from retained earnings. This required no further authorisation or approval and was expected to be paid on 15 August 2021. Required: Prepare the general journal entries required to account for the above transactions and events for the year ending 30 June 2021 in the table below. (You need to include the dates and show any calculations). (12 marks) Rock Ltd: General Journal

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