Funding for EFT Payments

[LuciP-NHP]

I have a question regarding the presentation of EFT payments on the balance sheet. For example, our TPA that handles our claim payments initiated the "pull" or ACH from our account on Monday, 12/31. The claim payments are delivered for Wednesday, January 2nd. At close of business on the 31st, the dollar amount was gone from the cash account (in transit). Any suggestions on where the debit should go on the balance sheet?

Thank you