Neste Berhad has offered to public for subscription 20,000 ordinary shares of RM100 each payable as RM30 per share on application, RM30 per share on allotment and the balance on call. Applications were received for 30,000 shares. Applications for 5,000 shares were rejected all together and application money was returned. Remaining applicants were allotted the offered shares. Their excess application money was adjusted towards some due on allotment. Calls were made and duly received. Required: Show the journal entries to record the issuance of shares. (15 marks)