If, after the establishment of the company's capital verification, shareholders only transfer, misappropriate or illegally occupy the capital contribution made when the company was established without normal business dealings and legal reasons, such as legal loan relations, labor relations, or business activities, it may be suspected of evading capital contribution.
Accounting entries also depend on what kind of company you are.
Do other receivables under normal circumstances.
Debit: accounts receivable
Loans: bank deposits
If your company itself is a parent company or an investment enterprise, it should be accounted for by long-term equity investment.