Question 6 Neste Berhad has offered to pu each payable as RM30 per RM20 on the first call and 40,000 shares and pro-rata ad has offered to public for subscription 30,000 ordinary shares of RM100 "yable as RM30 per share on application. RM30 per share on allotment, the first call and RM20 on the second call. Applications were received for ares and pro-rata allotment was made on the application for 35.000 Excess application money was utilised towards allotment. Albert to whom 600 shares were allotted failed to pay the allotment money and his shares were forfeited immediately after allotment. Betty who applied for 1,050 shares failed to pay first call and her shares were forfeited immediately after first Call. Second call was made. All the money due on second call have been received. Of the shares forfeited, 1,000 share were reissued as fully paid-up for RM 80 per share, which included the whole of Betty's shares. Required: Show the journal entries to record the issuance of shares. [30 marks]