I'll share the steps on how you can handle your new credit card account. You'll want to add the new account to your chart of accounts and then create an expense account for the fraudulent charges. Though I'd still recommend reaching out to your accountant to make sure the specifics are correct and your books are accurate.
To add the new account:
Go to the Accounting menu, then Chart of Accounts.
Tap the New button.
Enter the new credit card information in the Account window.
Click Save and Close.
After that, repeat the same steps to create an expense account for the fraud. This is where you post the credit card charge and credit card credit.
Once done, link your new credit card account to QBO to start downloading transactions. Here's how:
Choose Banking on the left panel.
Click on the Add account button.
Select your financial institution from the list or enter the name in the search field.
Enter your bank login credentials and click on Continue.
Complete the security verification if prompted, and tick Securely connect.
Then pick the bank emblem you're trying to connect and choose Credit Card account as the account type.
Hit on Connect.
I'm attaching these articles below for additional information: