The books of S.B. Ltd showed the following balances on 31st December, 2016:

30,000 Equity Shares of ~ 10 each fully paid; 18,000 12% Redeemable Preference Shares of ~ 10 each fully paid; 4,000 10% Redeemable Preference Shares of ~ 10 each, ~ 8 paid up.

Undistributed Reserve and Surplus stood as: Profit and Loss Account ~ 80,000; General Reserve ~ 1,20,000; Securities Premium Account ~ 15,000 and Capital Reserve ~ 21,000.

Preference shares are redeemed on 1st January, 2017 at a premium of ~ 2 per share. The whereabouts of the holders of 100 shares of ~ 10 each fully paid, are not known.

For redemption, 3,000 equity shares of ~ 10 each are issued at 10% premium. At the same time, a bonus issue of equity share was made at par, two shares being issued for every five held on that date out of the Capital Redemption Reserve Account.

Show the necessary Journal Entries to record the transactions.