Payment from our business

Me and my husband purchased a restaurant late August of last year with money borrowed from my mother-in-law and a separate 3 year term agreement from the previous restaurant owner to pay her the purchase price in 3 separate lump sums once per year. Since I currently work full-time as a Nurse practitioner, we have not needed any income from the restaurant to make our personal ends meet each month, rather we have been trying to build up our operations account in order to get ready for our first lump-sum payment this coming August. Our accountant recommended last year that we take out a "reasonable" amount as our income; however, that is not feasible if we are going to have enough money to make our first lump sum payment this year, therefore we did not take out a "reasonable" amount as income. Is this something that is frowned upon if you have income from another source and you're trying to make sure you have enough money to pay back a loan?  Obviously, we don't want the restaurant to go out of business while we're trying to improve

We tried to explain that to our accountant last year, but he still stated that we needed to take out a "reasonable" amount as income. Since we did not take out any amount, is this something that would be "frowned upon" or "not allowed" (so to speak) by the IRS, causing us to be at risk for being audited? Not that there's anything to hide, as all expenses and income generated are all there in black and white.  I just want to make sure that we're doing the appropriate thing.