MSD Subsidy

I received covid 19 wage subsidy at the end of the 2020 year so I coded it to current liabilities.

I didn't want to leave it in the bank and I am not using it until the 2021 financial year.

So I withdrew the whole lot and put it into another bank account that I don't use for business, because I wanted to keep that money separate.

For the transaction to show the movement going out of the bank I coded the withdrawal to drawings.

But my drawings figure is too high and I now have a negative equity. (sole trader accounts).

Rather than coding the withdrawal of the covid money to drawings I am thinking if I could code it to a current asset in the balance sheet instead, so I would end up with an asset and liability with the same amounts. If I hadn't withdrawn it, my bank balance would be that amount higher.

What I am asking is that because I have withdrawn the MSD covid money from the bank, and put it somewhere else temporarily does that mean it must be coded to drawings? thanks