1120s Compensation to Officers(line 7) vs Salaries and wages(Line 8)

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I'm an S-corp
I'm the only person in the Business

From time to time .. I transfer money from the Business Account to my personal account.

My accountant puts that money that I transfer as Salaries and wages rather than Compensation of officers.

So in the end my Net Icome (line 21) for the business is low. Thats whats shown on the personal 1040

The question is .. is my accountant doing this correctly?
 

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