@Anonymous
The total of debits has to equal the total of credits in a journal entry, do they?
QB is not designed to work off of journal entries. Journal entries should be the exception when using QB, they often do not work as you think they should, and when you use inventory type items they never work for inventory. It is much better to use the forms on the home page the way QB is designed to be used. Journal entries also bypass accrual/cash reporting, and will not show on many reports.