I am thinking yes you can take the funds from your daycare account and transfer to your personal account as long as you account for the receipts responsible for the amount transferred. I wonder if you can claim this as a loan to the daycare and charge the daycare account interest which you could then write off as a business expense.
I have an accountant to does my business/personal taxes. He charges my $280.00 to do both and I can pick his brain if I have any questions during the year. I know a lot of providers on this forum do their own taxes, I just prefer to leave it to an expert and know I have claimed everything I am entitled to and one less thing for me to worry about LOL.