How many hours to list as worked hours when toiling

Hi there,

If i have hourly paid staff that have worked 67 hours for example, and want to toil 3 hours, do I put in paid hours as 67 hours, and toil hours as -3 hours both with the hourly rate, or do I put in 64 hours paid at the hourly rate, and -3 hours toiled at $0.00?