Welcome to the Community forum, kmidwife.
Each business has a unique structure, and it's the same with the accounts used when tracking transactions. That said, I suggest consulting an Accountant or a Tax professional. They can help you select for the specific category.
Moreover, I don’t want to leave you empty-handed, so I’m adding some articles that will help you in managing your account:
I'm always here for you if you have additional questions, just leave a comment below. Have a wonderful day ahead!