Anggerik Berhad has an authorized share capital of 80000000 ordinary shares of Rm 1 each; of which 40000000 shares have been issued and fully paid. On 1 April 2015, Anggerik offered for sale 30000000 ordinary shares at Rm 1.80 per share payable as follows: 

On application                   Rm 1 ( including premium )

On allotment                      Rm 0.40

On first and final call          Rm 0.40

On 15 April 2015, the application list was closed and 50000000 applications were received. Applications for 10000000 shares were unsuccessful and the cash paid in respect of such shares were returned. All the other applications were reduced proportionately, the balance of application money being applied to the amount due on allotment. 

The balance due on allotment was received on 31 May 2015 except in the case of one holder of 20000000 shares was paid in the call money along with the allotment money. Another holder of 1000000 shares did not pay the allotment money as well as the first and final call money. The remaining shareholders paid the call due on 15 July 2015.

Required:

a) Journalise the above transactions

b) Prepare the statement of financial position ( extract ) as at 31 December 2015.