If funds have been sent to the owners personal account to pay themselves, how should I categorize the transfer?

Hello jaquimatwijow-gm,

Welcome to Community!  Recording your transactions accurately is essential in keeping with government guidelines. In this situation, I highly recommend reaching out to an accounting professional, for their expertise and best course of action, to ensure a positive outcome on your books. If you don't have an accountant, we can help you locate a ProAdvisor in your local area by following this link.

If you have any other questions, feel free to reach back out. We would be happy to help!