A Ltd has an issued and fully paid share capital of £100 (100 £1 ordinary shares). Shareholder B has 70 shares and shareholder C has 30 shares. C wishes to dispose of his shares in A limited. A Ltd has the distributable reserves and cash available to buy the shares for a sum of £100,000. When A Ltd pays C £100,000 what is the other side of the entry in the books of A Ltd?