Real Estate Investing at County Tax Deed Auctions

If we withdrew cash from our bank in the form of cashiers checks made payable to a county treasurer to pay winning bids at real estate auctions, didn't win a bid and therefore re-deposit the cashiers checks at our bank, what expense account should that be recorded to?  Should we record the withdrawal as Cash that's subsequently re-deposited? Still not sure what expense account to post the transaction against.