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Not sure how to record and pay expenses

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Trying to figure out how to record and pay expenses. For example, I am using the simplified home office expense, which for me will be £26 a month. I've made a new purchase, (titling the supplier 'expense: working from home') but when it comes to actually paying the purchase I'm confused.
From what I'd read, I thought I paid it to the Proprietor Drawings Account, but that seems to be something I pay from, rather than to?
Can anyone explain to me in simple terms how I should be doing this?


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