股东用分期付款来购买另外一个股东的所有股份。支付第一笔款，怎么记会计分录

谢谢老师，但他这个是预付款。原股东-B有股份250万，现在以是100万转让所有股份，现原股东A要收购B的股份，但A现在只是付了10万，其余的分5期结清。请问公司内部怎么处理这个会计分录：借：实收资本-B    10万 
                                                                                                               贷：实收资本-A    10万吗还是
                                                                                                                                                         借：预付账款   -B    10万
                                                                                                                                                                 贷：实收资本-A   10万