Entry towards wrong payment done from personal account

We have a 2 directors X and Y whose personal account is also maintained. by oversighted I have made a payment of Internet bill from Directors "X", instead of Director 'Y" from his personal account. Now in this case I have to return the amount to director "X" from director "Y" personal account. So in this case how to pass the entries in the books of Directors "X" and "Y", also under which head they must appear.