Cahaya Bhd was registered 10 years ago with a capital structure of RM10 million comprising of 8 million units of Ordinary Shares and 2 million units of Preference Shares. The Statement of Financial Position (extract) as at 30 June 2018 is as follows: RM 5,000,000 Ordinary Shares 1,500,000 Preference Shares Retained Profits Share Premium On 1 July 2018, due to its expansion program, the company decided to issue the remaining unissued Preference Shares at RM1.30 each and 2,000,000 units of Ordinary Shares at RM1.00 each. The company appoints an underwriter to handle the issue of shares. Based on their agreement, the underwriter will buy any unsold shares. 5,000,000 1,500,000 750,000 380,000 Until 31 August 2018, the applications received for the issue of Preference Shares were undersubscribed by 100,000. However, the applications received for Ordinary Shares were oversubscribed by 2,000,000. The share issue expense amounted to RM5,000. Required: (0) (11) Show the journal entries to record the above transaction under the Companies Act 2016. Extract of the Statement of Financial Position (shareholders' equity section only) as at 30 September 2018.