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The shareholder's equity of Monnaz Berhad as at 31 December 2019 is as follows: RM Retained Earnings 1.200,000 500,000 units Equity Shares 1,000,000 50,000 units

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The shareholder's equity of Monnaz Berhad as at 31 December 2019 is as follows: RM Retained Earnings 1.200,000 500,000 units Equity Shares 1,000,000 50,000 units 6% Cumulative Preference Shares 500.000 The followings are transactions related to equity throughout the year 2020. Jan 20 Issued 50,000 units equity shares at RM3 per share for cash. Feb 15 Issued 2,000 units 6% cumulative preference shares in consideration to the company's solicitor for the cost of company incorporation services amounting to RM25,000. Mar 25 Issued 20,000 units of equity shares in retum for acquiring a piece of land. The offer price of the land is RM85.000 but the market value is RM80,000 Apr 20 Issued 4,000 units 6% cumulative preference shares at RM15 per share for cash. May 31 Carried out a share split for equity shares 1:2. June 22 Issued 60,000 units equity shares at M1.80 per share for cash. Jul 31 Declared cash dividend of RM600,000 to all shareholders as per the records on! June 2020. A review of the records showed that no dividend was declared in 2019. EPPD1033 Aug 15 Declared share dividend of 10% on existing shares as of 1 June 2020. The market price of the shares on this date is RM2.50 Sept 12 Updated records of preference and equity sharcholders for dividend payment Nov 30 Paid the cash dividend that was declared on 31 July and distributed the share dividend declared on 15 August Dis 31 Net profit for 2020 was RM420,000 purposes Required: Prepare journal entries to record transactions throughout 2020 (omit explanation) (10 marks) Show the presentation of shareholder's equity section in the Statement of Financial Position of Monnaz Berhad as at 31 December 2020. (6 marks) b) e) Show the distribution of cash dividends paid on 30 November to preference and equity shareholders (4 marks)

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