SEIS and how to account for this

I have a Limited company who has an approved SEIS scheme with HMRC.
The bank shows the bank receipts from from the Directors/Shareholders, for their shares.
Can someone please advise, the correct double entries for this.
The shares are valued at £0.01 and there were 26,666 issued - yet investments received were £9,100- some people paid a lot more that 0.01 per share.
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