Bonus payment

Whenever a cash payment is made (and it matters not whether it is in respect of a bonus, a window cleaning expense or settlement of Rapunzel's hair-dresser's charges) the credit entry has to be to a cash or bank account Further, a bonus paid to employees is correctly identified by your external auditors as an expense So there we have the double entry Dr Wages and Salaries Cr Cash / Bank Now, what to do about this element of equity - the Bonus Fund? As an element of equity and one that has arrived as a result of an appropriation of retained earnings, I have to assume that this is a credit balance. But it seems to me that some or all of this reserve is now no longer required so it seems appropriate that it should in full or in part be transferred back into Retained earnings This would be simply achieved by effecting a transfer through the statement of changes in equity - Dr Bonus Fund Reserve Cr Retained earnings Can you please let me have the company's full name, address and company number so that I have all the details necessary for my invoice for professional services (beyond the scope of the underlying reasons for OpenTuition's mission statement) Thanks