The following is the statement of financial position of the Generation Bhd as at 30 June 2019:

Generation Bhd
Statement of Financial Position as at 30 June 2019
							RM
Non-current assets
Land and building							15,000,000
Investment							4,000,000
Current asset
Other current assets							3,013,600
Bank							4,200,000
							26,213,600
Issued and paid-up capital
4,000,000 ordinary shares							8,000,000
Reserves
Retained earnings							6,953,600
							17,453,600
Non-current liabilities
7 million 5% Redeemable Preference Shares							10,500,000
10% debentures							760,000
							26,213,600

The directors decided on the following matters:

1. The company decided to redeem half of 5% Redeemable Preference Shares.
2. In order to finance the redemption, the company decided to issue 2,000,000 unit of ordinary shares at RM2.

3. To dispose half (1/2) of the investments at a profit of RM200,000.

Required: Journalize the above transactions. (7 marks)