How to justify a payment to a current account?

Question

Electronic accounting

Hello. In 2017, I opened a bank account for individual entrepreneurs, since the first payment was delayed, and I had to pay a monthly fee at the tariff, I replenished the account from my wife’s card (400r), when I submitted a report for 2017 in May, I forgot to indicate this payment. The tax office demands to retake the report with the amendment. So, how to explain this payment when making it to the contour.elba?

Answer 1

Like a loan.

Answer 2

do not drink beer for 24 rubles and send a clarification on income