Non-taxable income: disability benefits

Hi,

I've been searching high and low for an answer to this question, but I just can't find any info.

How do you account for non-taxable state benefits (in this case disability benefits) that are paid into a current account that's used for business. Obviously ideally it would be paid into a separate account,  but this is not the situation.

My first idea was to create a dedicated equity account in the Chart of Accounts, but I'm unsure of this approach. Alternatively I thought one could use some kind of variation on a Petty Cash account?

Any insight that can be offered would be extremely helpful. I think this might be a question for an accountant but I do not have one to hand!

Many thanks!