[GNC] Account for Seller Credit when purchasing a home

[M]

I am still learning double-entry accounting, and I need a little help.

I recently purchased a home, but the price was reduced during 
negotiation and a seller credit was applied at closing.

Agreed Purchase Price: $100,000
Seller Credit for Repairs: $5,000
Actual Purchase Price: $95,000

When I add this asset, I am stumped.  When I increase the asset by 
$100,000 and decrease other accounts for cash and loans of $95,000, that 
all makes sense.  But how do I account for the $5,000?  I see it as an 
unrealized gain... instant equity provided by the seller. But I need to 
debit an account with this amount, so it shows an unrealized gain of 
-$5,000.

Should I simply just increase the asset by $95,000 and not account for 
the credit?

I know I am missing the big picture.  Can anyone point me in the right 
direction?

Thanks to all,

Mike