We've updated the QuickBooks interface, @cdix.
The create icon was renamed as the +New icon and be able to see it on the left panel. From there, you can create a journal entry and other transactions.
Here's a screenshot for your reference:


I've added these articles that can guide you in creating a journal entry and transferring credit to another customer:
I'm only a post away if you any other issues or concerns. Have a great day ahead!