Company C is created by the issuance of 1000 shares with nominal value of EUR 1000 each fully subscribed. During the extraordinary shareholders meeting (EGM) that took place on October 1^st 2019, 80% of the capital has been called. Contributions are made in kind for 50% of the capital call in the form of a portfolio of securities and 50% in cash. Both contributions are made on the same date as the EGM. Pass the accounting entry as of October 1, 2019 in Company C accounting.