Twilight Berhad has operated for several years in the construction industry. It has recently developed markets overseas and has had to increase its capital funding in order to expand its operations. The capital structure of the company at 1 April 2018 was as follows: RM'000 Ordinary shares of RM0.50 (parominal value) 400 Share Premium Account 280 Revaluation Reserve 110 Retained earnings 346 Equity 1,136 8% Debentures (Long-term liabilities) 600 The following information is given in respect of the year ended 31 March 2019: 200,000 ordinary shares were issued on 1 July 2018 at RM2.00 per share. A further RM220,000 of 8% debentures was issued on 1 September 2018 at par value. An ordinary dividend of RM0.20 per share was paid during the year in respect of year ended 31 March 2019. The profit before tax and interest for the year was RM842,000 on which corporation tax of RM226,000 is payable. Required: (a) Prepare journal entries to record the following (narratives are not required): the issue of ordinary shares. the issue of debentures (loan notes). (b) Prepare the extract from the Statement of Comprehensive Income for the year ended 31 March 2019 starting with profit from operations before interest and tax (PBIT). (c) Prepare the SOCIE for the year ended 31 March 2019. Note: Time-apportionment method must be used when calculating the interest payable on the debentures