2. Ilyana Bhd declared a bonus of one share for every four shares held. The Share Premium was to be utilized for the bonus, and if the Share Premium was insufficient then the Retained Profits was to be utilized for the bonus issue. The Statement of Financial Position (Extract) as at 30 September 2019 is given below: Ilyana Bhd Statement of Financial Position (Extract) as at 30 September 2019 RM 300,000 Issued and paid up capital 300,000 Ordinary Shares of RM1 cach Reserve Share Premium Retained Profits Required: a. Show journal entries to record the above transaction. b. Prepare Statement of Financial Position (Extract) as at 30 September 2019 25,000 160,000 (5) (5) (Total : 10)