Simply apply it to your Owner Equity Acct. No need to reimburse the company this way, unless you want to or need to for Cash reasons.
Even if you normally take money out of the company via a Pay Check, it doesn't hurt to have the Owner Equity Account(s) set up. Best way I know to do it is with Sub Accts, but you can just dump everything into one Acct if you want. The way I have is set up is:
Owner Equity (Parent Acct, nothing goes here)
- Owner Draw (Sub Acct which shows money taken out)
- Owner Contribution (Sub Acct which shows money put into the company)
With the sub accounts it just makes it easier to look for whatever you're looking for. And in your case, you would simply use the Owner Equity:Owner Draw Acct to show that you paid the $25.30, not the company. And if for some reason you really do want the record in your personal finances as well, then do repay the amount and for the Deposit to the Bank use the Owner Equity: Owner Contribution Acct.
Two other notes. Do not worry about the Balance in these Owner Equity Accts. Just make the correct entry as needed (confirm with your Tax Accountant if you want). Also, if you have other Stock Holders, you may want to make Sub Accounts for each of you. So under Owner Equity the above two account would be [Your Name] Draw and [Your Name] Contribution. Same for the others.
