ABC Ltd was incorporated with an authorised Share Capital of 1 00 000 equity shares of 10 each The B...........

ABC Ltd was incorporated with an authorised Share Capital of ` 1,00,000 equity shares of ` 10 each. The Board of Directors of the    company decided to allot 10,000 shares credited as fully paid to the promoters of the company for their services. Which account should be debited in the books of ABC Ltd. ?    (2 marks)