White Yogurt Berhad has in issue 10 , 000 , 000 units of ordinary shares which were issued at RM6 per share. On 30 November 2018 , the company plans to issue bonus shares at RM4.00 per share, at a ratio of one every 5 shares held. White Yogurt Berhad will consume its retained earnings. The balance of retained earnings on 31 December 2018 is RM500,000,000. The shares are issued on 31 December 2018. Required: a) Prepare journal entries for the above transactions. (5 marks) b) Prepare the extract of the statement of financial position as at 31 December 2018