Recording receipts paid by cash by owner

The owner of our business pays for a lot of expenses out of his own pocket with cash such as fuel, office supplies, meals etc.  In order to record these, I set him up as a vendor under the payables tab, set the expense account to "2110 Shareholder loan", set the taxes as "no tax".  Then each month, I tally the receipts under each category and then create a bill, enter the total amount of the expense under each category before taxes and post it to the proper expense account. Then the last entry I make on the bill is "GST payable on purchases" and I post it to Account number "2315 HST paid on purchases".  Eg., the total amount of receipts for fuel is $70.82 before tax so I enter it as Fuel and post it to expense account "5010 fuel", etc..  This keeps a running tab of expenses to be reimbursed to the owner. I've done this for the last few months however I noticed when I printed my HST report, the amount of HST paid on the purchases was not reflected on the report and I am not sure why.  I assumed if the HST paid was posted under the "2315 HST paid on purchases" account that it would calculate it as HST paid out. Can anyone advise if this is the correct way of recording cash receipts paid by the owner and if so, why the HST paid is not showing on the HST report. 

Also note, when I reimburse him, I go to the "banking" tab, click "pay bills", select his name under "vendors", enter account "2110 shareholder loan", specify "no tax deductions" and render a cheque for a certain amount.

If I am not doing this correctly, could someone please advise in detail how I should be recording these expenses.