Hello there, @EBFinancials.
I'm here to share some information on how the credit card Cash Rewards affects your transactions flows.
@Rustler is correct! In addition, when you create a bill or any expense transaction with the amount of $92, it will increased your Accounts Payables or expense account. Once you record a payment for $52, it will be posted to the Deposit To account you selected.
I'd recommend reaching out to your accountant to help you decide on the best route to take in recording the credit card Cash Rewards you've received and choosing the accounts impacted.
Fill me in if you have other questions about recording your transactions. I’m always here to help.