In relation to the 600,000 shares issued, Iron Berhad's Board of Directors made a call of RM0.10 per share on 10 October 2018 with all money being received by 31 October 2018. A further call for the remaining RM0.30 per share was made on 9 March 2019. As at 31 March 2019, call money had been received on 540,000 shares. Required: What are the journal entries to record the issue of shares