Correct way to account for past business transactions

[jmk]

Hello,

I recently took over accounting for my wife's business. It is not a new
business and there are some expenses since the beginning of the
accounting year that she wants to make sure I record that happened
before the account was opened in GnuCash. These expenses were from her
personal checking account. I understand that the correct way to do this
would be to treat them as a loan and the business would pay her back. 
However, she doesn't need this reimbursement and only wants the expenses
recorded for tax purposes. So... will balancing these expenses against
an Equity:Balance Adjustments account cause any problems for me later
down the road? I was also thinking this technically could be considered
her equity in the company (since she won't be reimbursed), so I could
balance it against "Equity:Owners Equity" as well. Not looking for
official tax advice just how other people would do this for proper
accounting. Thanks.