Why are you doing this? Your paid-in capital (registered capital) was originally 6,543,800 yuan+0,000 yuan. This time, A increased its investment by 200,000 yuan. If the registered capital of industrial and commercial registration remains unchanged, this capital increase of 200,000 yuan can be used as capital reserve.
Debit: Bank 200,000.
Loan: capital reserve-capital premium of 200,000 yuan.
This is done without capital verification or changing the registered capital of the business license.
As for the share ratio of shareholders A and B, it can be determined by amending the articles of association. In the original Articles of Association, each shareholder holds 50% and A holds 75%. 25% will do. In the form of "amending the Articles of Association", only the relevant provisions on the proportion of shares are amended and reported to the industry and commerce for the record.
If the capital verification involves increasing the registered capital, it is necessary to change the industrial and commercial registration and change the original registered capital from 6,543.8+200,000 to 6,543.8+200,000, but this is not the ratio of 75% to 25% as you said, which complicates the simple problem.
Even if the capital is increased, the capital verification only examines the increased investment (200,000 yuan) and does not involve the original capital.