Equity in your business has to come from your own funds, not from cash sales to your customers. Funds from sales aren't equity contributions. You can't avoid reporting cash received from a legitimate sale by claiming it's an equity contribution. Or are you suggesting pocketing the cash you get from your business and balancing the books by these fake credit card "sales" using your own personal credit cards? Good luck with all of it. Have fun explaining where the cash came from and where the invoices are for your fake transactions when you're audited.