General ACCAAccounting for Paid / Unpaid Share Capital

Hi Ladies and Gentlemen, Would like to seek expert advice for the following scenario on how should the double entries be made correctly: 2 shareholders, registered capital total is $210. Shareholder A: $70 and Shareholder B: $140. Both shareholders did not pay up and bank account wasn't set up yet. Q: How should the double entry be made to reflect correctly? Before the bank account has been setup, both did fork out from their own pockets for setting up the company to pay for the expenses. Assume Shareholder A paid $6 for expenses and Shareholder B paid $3 for the expenses. Q: How should the double entry be made to reflect that expenses been paid by the various shareholders are to reflect as part of their payment for share capital (since they are not claiming from the company). And, how should the expenses be recorded correctly? After bank account has been setup, respective shareholder put money into the bank, with Shareholder A putting $5 and Shareholder B putting $10. Q: How should this be reflected in double entry? Thank you in advance for your help!