1. Success Berhad, with a registered capital of 50,000,000 ordinary shares of RM1 each, is open for applications for its first issue of 30,000,000 ordinary shares of RM1 each at RM1.20 on the following terms: On application On allotment On 1st call On 2nd and final call 20 sen 40 sen (including premium) 30 sen 30 sen The application was received for 40,000,000 ordinary shares. The directors rejected applications for 5,000,000 shares and allotted the shares on a pro-rata basis among the remaining applicants. Any surplus money on the application was used to pay upon allotment. All monies due on the allotment and calls on the ordinary shares were duly received. Required: Prepare journal entries to record the above transactions. (Total / Jumlah: 20)