a)ABC Limited was incorporated on 9 February 2006. The board of Directors invited Samuel foster, Daniel Bethune, Bertram Nicholas and Sharelene Doolan to apply for a total of 150,000 shares available to them only for subscription at an issue price of $ 2.00 per share payable on applications from the above people for 600,000 shares. On 1 March 2005, the Board of Directors made a pro rata allotment of shares to the above four people.
Prepare necessary journal entries to record the receipt of application money and subsequent allotment of 1, 50,000 shares.

Can you please submit your work so that a proper guidance can be given to you and save time for both of us.

If you were to refer to the text book you are studying from, you will get the answer.

Your problem states pro rata allocation, which is an indication for calculating the shares allotted.