Doing accounting for an Artist coop that did not have a database the previous year. I am having trouble finalizing 2020 as balance sheet reconciliations were put off. The business is Artist coop that passes credit card fees on to members. For the first year using QB, artist payments were entered as net of commission/credit card fees. Any CC fees not paid by members were netted to cc expense account. A balance sheet account was set up for square - deposits and fees were run thru the same account. In reconciling whole year (unfortunately), now have moved cc fees to an expense account. How do I record the fees covered by artists to offset the expenses (2020)? For 2021 should the cc fees paid by artists run thru an AR or liability account? Or against the square account?