How would the following transaction be recorded as a journal entry? Would it even be recorded? Accurred expenses are recorded when they occur, but how does the fact that he hasn't written the reimbursement check affect the recording process?

"JS had been using a personal cell phone during January for business activities. JSs accountant had indicated that this was an allowable expense for the business, so JS planned to write a reimbursement cheque (to himself) for $95 but hadnt gotten around to it (this would probably happen in February sometime." The end of the fiscal year is Jan 31st so were only looking at one month of transactions

Thank you!