(a) Record the following transactions in general journal form. Each of the situation is independent of each other.

(i) A company with a paid-up capital of 500,000 ordinary share of RM1.00 each make a decision to give to the shareholders a share dividend of one ordinary share for every 5 ordinary shares held. The retained earnings account would be used for this purpose.

(ii) A company involve in research project and paid RM20,000 for research assistants.

(iii) All the bondholders of 12% convertible bond amounting RM100,000 choose to convert all their bonds into ordinary shares.

(iv) A company acquired a new brand name costing RM50,000 with a useful life of 25 years.

(v) A company issued 125,000 ordinary shares of no-par value at RM1.20 per share. Subscription was received for 135,000 ordinary shares. The money received for oversubscription were returned.

(vi) A patent amounting RM150,000 was registered in January 2017 and has a useful life of 15 years. On 1 January 2020, the company had successfully defended the patent against an infringement by another business and incurred RM6,000 legal cost.