What general ledger account is used by Personal Use of Company Car?

We use QuickBooks Online Payroll. This "Other Pay" payroll item is preset, and cannot be edited, so I cannot tell what account is linked to it. When used on an employee's paycheck it does not seem to affect the general ledger directly except for payroll taxes. If there is an expense account associated with this payroll item, I want to accrue the expense to a prior period.