Hey there everyone, I have company i keep books for and had a quick question. The shareholder of the company loaned 60k to the business in december 2017 to cover last minute expenses, and paid back the 60k in January when he received payment from a job. The he loaned money to the company again in December of 2018 to cover expenses. Would the loan amount from 2018 be entered into the loan account i have set up from the previous year (2017) where the 60k was entered and paid back, or do i create separate accounts every time the shareholder loans money to the company? Looking for a bit of help, thanks in advance!