How to make an account of withholding personal income tax from shareholders' transfer of shares? ?

Personal income tax is withheld and remitted by the enterprise. When paying, borrow: tax payable-personal income tax payable 3900, loan: cash or bank deposit 3900; The money should be borne by individual shareholders who get the proceeds from equity transfer. Debit: other receivables -3900 for a shareholder, and credit: taxes payable-personal income tax payable-3900.