Increase in shareholding in group accounts

Hi tutors

Suppose that a parent increase shareholding from 80% to 100%

How is this reflected in the individual parent statements?

I know that in the group accounts we would do

Credit cash
Debit NCI
credit/debit other components of equity

But for example in the individual parent trial balance there would be a payment in cash as credit, what would be the contra account ? The same investment in subsidiary or another ?

Thanks