Register initial share capital

I don’t understand the guide on how to register the initial share capital as paid up. The guide says credit shares and debit DLA. Shouldn’t it be opposite?

EDIT: I think I might have understood it now: the positive value in DLA should then be transferred to bank account.

If its paid up it shoudl be

Bank Dr

Share capital Cr

not all share holders are director and not all director are share holders

How this should look like with two directors who are also shareholders?

Shares have been paid to company account already.
Any screenshot will be highly appreciated.