Rules required on how to allocate a query recordset that belong to a Dictionary & that, that Belonging to a collection

Dear Experts!
Kindly see how you can help regarding fine tuning the generated json below:

[
  {
    "DistrictCode": "12563XC",
    "IssueTime": "2019-09-25",
    "DocumentType": 0,
    "Status": 0,
    "Qualification": 0,
    "ProfessionalBody": "5808863",
    "Jobtitle": "Chris",
    "CustomerCode": "WFG102563",
    "BuyerName": "Clement & Sons",
    "BankAccount": "FGH Bank",
    "Address": "Rsv West",
    "Telephon": "+256306903",
    "BankCode": "null",
    "Branch": "null",
    "ItemID": 1,
    "Description": "Pepsi (Rgb 350 ML)",
    "BarCode": "6009803227328",
    "Qty": 10,
    "Price": 41.5,
    "Discount": 0,
    "Tax": "T",
    "TotalAmount": 415,
    "Banker": "True",
    "Sp": 80.5,
    "DocumentDate": "2019-09-26"
  }
]

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(1)      From DistrictCode to Branch + DocumentDate should go into { }
(2)      From item1 to Banker should go into [ ]
(3)      But Banker should be outside [

It seems their rules somewhere to apply on how to allocate items that belong to a dictionary & those belonging to collection, kindly share with me those rules if possible, I would not want to just rely on copy paste I want to learn this also.

Main function:

Option Compare Database
Option Explicit

Public Function Invoices()
'  Const SQL_SELECT As String = "SELECT * FROM Qry3;"
  Dim json As String
  Dim coll As VBA.Collection
  Dim dict As Scripting.Dictionary
  Dim db As DAO.Database
  Dim rs As DAO.Recordset
  Dim fld As DAO.Field
  Dim qdf As DAO.QueryDef
  Dim prm As DAO.Parameter
  
  Set db = CurrentDb
  Set qdf = db.QueryDefs("Qry4")
For Each prm In qdf.Parameters
    prm = Eval(prm.Name)
Next prm
Set rs = qdf.OpenRecordset()

Set qdf = Nothing
  Set coll = New VBA.Collection
'  Set db = CurrentDb
'  Set rs = db.OpenRecordset(SQL_SELECT, dbOpenSnapshot)
  If Not rs.BOF And Not rs.EOF Then
    Do While Not rs.EOF
      Set dict = New Scripting.Dictionary
      For Each fld In rs.Fields
        dict.Add fld.Name, rs.Fields(fld.Name).Value
      Next fld

      coll.Add dict
      rs.MoveNext
    Loop
  End If

  rs.Close
  Set fld = Nothing
  Set rs = Nothing
  Set db = Nothing
  Set dict = Nothing
  
  MsgBox JsonConverter.ConvertToJson(coll, Whitespace:=3), vbOKOnly, "Audited by Chris Hankwembo"
 
  Set coll = Nothing
End Function

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How the fuction is called :

Private Sub CmdSales_Click()
  Call Invoices
End Sub

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