Aziz Berhad offered for sale to public 40 million ordinary shares of RM 4 each on the following terms: On Application 60 Sen On Allotment 80 Sen On 1st Call 1.40 Sen On 2nd Call and Final Call 1.20 Sen Total RM 4.00 Applications were received for 50 million Ordinary Shares and the directors resolved that the shares be allotted on a Pro-Rata Basis of four shares for every five shares applied for. Any surplus application monies were transferred to allotment account to reduce the money due on allotment. All monies were duly collected when due except for a holder of 2 million shares failed to pay the allotment money as well as the 1st call money and 2nd (Final) call money. Another holder of 4 million shares had paid in advance the 1" call money during the allotment. Required: (a) Prepare Journal entries to record the above transactions. (30 marks) (b) Post to the Ledger book to record the above transactions. marks) (15