Ledger entry

Global link Ltd issued a prospectus inviting application for 270 000 ordinary shares of N$3 each and 270 000 worth of 7% debentures of N$90 each.
The ordinary shares were offered at premium at N$4.50 each. The debentures were offered at par , payable N$90 on application.
Application were receive for 290 000 ordinary shares and 3100 debentures.
All ordinary shares and debentures offered were allotted and excess money was refunded.

Record the above issue general ledger