4 Maxi Berhad offered 1 million ordinary shares for issue to public on 1 January 2020 to raise RM1.5 million. A total amount of RM3,000,000 was received from the applicants on 30 November 2020. The oversubscription of RM1,500,000 was returned to unsuccessful applicants on 20 December 2020. On 31 March 2021, Maxi Berhad declared a 3 for 2 bonus issue. Extract of Maxi Berhad's statement of financial position prior to issuance of bonus shares is as follows: Ordinary Share Capital Revaluation Reserve Retained Profits Total Required: RM 1,500,000 1,500,000 5,000,000 8,000,000 State the journal entries required to account for the above transactions and prepare extract of the statement of financial position after bonus issue. (15 marks)