How do I show estimated taxes (100-ES) for an s-corp in california on the balance sheet?

Hi,

 

For an S-corp in california, we are required to pay estimated taxes for the corporation. Even though some of the posts say these should be shown as shareholder distributions, they are not. I paid the s-corp estimated taxes from the Business checking account and now don't understand where to log this so that my balance sheet balances.

 

Please help!!

Thanks.