What you pay out is an expense. What you are paid is income. On the P&L income is reduced by expense.
so for a pay out
expense account, debit, $$
bank account, credit, $$
when you are paid back
bank account, debit, $$
income account, credit, $$
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.
