Hello all. I’m new here, so I hope my question hasn’t been asked too many times. 

I have a small online shop, whose profits i will share with a local charity. Before I can calculate my profits, I deduct a handling fee which I’m trying to account for.

I’m just starting, so I have only entered my first month’s activity, which included 1 sale.

As it stands, I created a cash invoice, then posted  journal entries for the payment received, fees deducted and shipping charges. All of that brings my Net Income on my Income Statement to balance exactly with my profit, EXCEPT for the handling fee, which I cannot figure out. If I expense the handling fee, my bank account reduces. 

Ideally, what i would like to do is have an account where i can see my handling fees at a glance, without having affected my bank account. What should the journal entry look like please? Or is there a better way to handle this. Presumably, i will use the same method once I account for my donations.  Thank you for your help.