New Client and 3 Bank Accounts

Hello!

I have a client who sells Avon and Scentsy.  She has three different bank accounts that she transfers between and buys products.  The last 6 months she has been putting sales funds into her personal account.

She is behind on taxes (2022) and is trying to get everything back in order.  Is it as simple as putting purchases to products and all sales as income. And if she had sales deposited to her personal account, that would be owner's draw?

Am I thinking correctly? All the transfers between accounts has me going cross-eyed.