Bookkeeping,

The alternative is to leave the profits to be taxed at the C Corporation level, and leave the residual profits within the C Corporation.

Eventually, the IRS rules on Accumulated Earnings will force you make a dividend distribution which result in double taxation of the earnings on the individual side, as these earnings were already taxed once at the C Corporation.

Taking a bonus salary or additional salary is usually the best option after considering the acceleration of expenses and deceleration of income.