The balances in the book of Daren Bhd as at 1 December 2022 were as below: On 10 December 2022, the company made a bonus issue of 3 shares for every 10 shares at RM1 per share. This bonus issue was done by utilizing the general reserve. If the general reserve account balance is insufficient, the retained earnings balance would be utilized. The shares are issued on 31 December 2022. Required: a) Prepare the journal entries for the above transactions. b) Prepare the extract of statement of financial position as at 31 December 2022 after considering the journal entries