Which account is credited if the net assets taken over exceed the agreed purchase consideration at the time of purchasing a business?

When a company acquires a running business and the value of Net Assets (Assets minus Liabilities taken over) exceeds the purchase consideration paid to the vendor, the excess balance is a capital profit for the firm. This capital profit is credited to the Capital Reserve Account.The journal entry is:
$$\text{Assets A/c Dr.}$$
$$\text{To Liabilities A/c}$$
$$\text{To Vendor A/c [with Purchase Consideration]}$$
$$\text{To Capital Reserve A/c [with Balancing Fig, if Net Assets }>\text{ PC]}$$