Reconciling a Req with two different funding sources, owner (owner’s equity) was paid as closing for metal work

A project has two funding sources, 1 is the owner ($150,000) for metal work. Paid to GC at closing and remaining funding 2 is $462,422.80 by housing dept. Question: work for metal was done and placed on Req. How do you reconcile this? By placing a 7b for owners equity for $150k on g702 or place on Req at bottom of g703 as a credit and taking the retainage as well and process as a normal Req? I know it long thanks for your assistance. Tim