Extended trial balance

Hi fellow AAT people,
Could someone please just answer this quick question.....
I’ve got the trial balance but now I have some adjustments,
If I have £100 in the telephone expenses account and I have to say 25% of it is for personal use....
Is the adjustment credit £25 telephone account debit drawings?? Or do I have to make a new line of
Debit personal expenses account ??
Many thanks


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