Select the best answer to complete the following statement: "Share$-$based payment transactions entered into by an entity that will be settled by the entity issuing equity shares are accounted for as equity transactions. Typically, a debit is made to either a$($n$)$ Blank$\_\_\_\_\_\_$ or a$($n$)$ Blank$\_\_\_\_\_\_,$ and a credit is made to Blank$\_\_\_\_\_\_."$