OK, sole proprietor. @lubos’ response will let you record the expense. But from an accounting perspective, your P&L could be distorted, depending on where you are. Check local tax laws.
In the USA, for example, profit from a sole proprietorship is not reported as an expense of the company, but as personal income of the owner. It is not properly paid from company funds, but from the owner’s funds. Of course, to be able to make the payment, the owner may have to first make a draw from the company, reducing equity. If you record it as a company expense, that would lower the profit of the company for the tax reporting period in which the payment is made, something the tax man might frown upon as an illegal attempt at tax evasion.
Again, check local tax laws and consult an accountant.