Dadidu Bhd has been in the business of selling pastries for several years. The Statement of Financial Position shows the following financial position as at 1 March 2022. The following transactions took place during the year ended 31 March 2022: 1. 3,000,000 preference shares were issued at RM1.20 each. The shares were fully subscribed and fully paid. The cost incurred on issuance of shares was RM15,000. 2. 8,000,000 ordinary shares were issued at RM1 50 per share, payable in full on application. Applications received were oversubscribed by 2,000,000. Excess application monies were refunded. 3. A bonus issue was made on a basis of 1 new ordinary share for every 50 existing shares heid on 1 March 2022. The retained profits were used for this purpose. The fair value of the shares is RM1.00. 4. The company also made a rights issue of 1,500,000 ordinary shares at a price of RM2.50 per share to existing shareholders. The market value of the share is RM3.00 per share. Required: i. Journalize the above transactions based on the Companies Act 2016. ii. Prepare Statement of Financial Position of Data Raya Bhd as at 31 March 2022 after the completion of the above transactions