Required Minimum Distributions, or any distributions from an IRA, are generally not expenses to the business, nor are the employee-funded contributions to an IRA by employees or owners.
It it rather odd that you'd have a balance in an IRA account on your business' books at all, since you probably long ago sent the money to the IRA administrator.
In such a case, if the owner is pulling funds from the IRA and depositing them in the business bank account, the transaction would increase both cash and the owner's equity in the business.
