2. Success Eierhad, with a registered capital of 5,, ordinary shares of RM1 each, open for applications for its rst issue of 3D,, ordinary shares of RM1 each at RM1.2[II on the following terms: {in application 2!] sen 0n allotment 4i] sen {including premium] (in 1"t call 30 sen 0n 2"\" and nal call 30 sen Application was received for 4,, ordinary shares. The directors rejected applications for 5,0, shares and allotted the shares on a pro-rata basis among the remaining applicants. Any surplus money on application was used to pay up on allotment. All monies due on the allotment and calls on the ordinary shares were1 duly receiyed. Required: Prepare journal entries to record the above transactions