J/E For Owner Contributions For New Property Purchase

I'm stumped, any help is appreciated.  Shareholders contribute $2,700,00 to the purchase of a property. The actual property purchase price is $2,500,000, leaving excess contributions which should be moved to equity account. What am I doing wrong?

J/E #1

Dr Opening Balance $2,700,000

Cr Shareholder Accounts $2,700,000

J/E #2:

The purchase price is $2,500,000:

Dr Opening Balance $2,500,000

Cr Buildings & Other Depreciable Assets $2,000,000

CR Closing Costs $500,000

How do I reallocate the remaining $200,000 out of the opening balance to reach a 0 balance? If I Cr the opening balance, that results in a Dr to shareholder equity account. Thank you.