Times Bhd with a capital of RM5,000,000 in 5,000,000 ordinary shares made a public offer of 30,000,000 ordinary shares at RM1.50 on the following terms: Applications were received for 40,000,000 ordinary shares. The directors rejected applications for 5,000,000 shares and allotted the shares on a pro-rata basis among the remaining applicants. Any surplus money on application was used to pay up on allotment. All monies due on the allotment and calls on the ordinary shares were duly received. Required: Show the journal entries to record the above transactions