@sw1222
Your question was answered here:
https://quickbooks.intuit.com/learn-support/en-us/reports-and-accounting/reporting-distributions/00/...
To recap, just record the wire between A and B as a transfer (New > Transfer) for the same company. There's no loan and this has nothing to do with income - it is just a transfer between two bank accounts. As far as how to record the payment made from B to C, you will need to know what business entities both companies are. Are these S-corps (100% owned), sole proprietorships, or a combination thereof? If they are 100% owned S-Corps, the payment from B is a Shareholder Distribution and, in C, it is recorded as a Shareholder Contribution.
