@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.