@rjsebrown 

You should make sure that you have adequate stock basis to cover the $100K distribution.  Stock basis is more involved than just your initial investment + retained earnings.  Look at your 2022 Form 1120-S, Schedule M-2, line 8.  It will be different than your initial investment + retained earnings. Check with your CPA if it's close to avoid being taxed on the distribution - if that's a concern.

To answer your original question, just assign the payment to a '2023 - Distributions' equity account (set one up if you don't have one).  At year-end, make the adjusting journal entries to take into account income, loss, distributions, etc.