I have a client with a clothing shop.  We don't track inventory.  All purchases are just debited to a purchase account and sales credited to a sales account.   She is going to be advertising her shop on an online media website.   They charged her $500 for the advertisement, but instead of paying cash she supplied them with $500 worth of clothing so the balance of the invoice ended up as 0.   How would I code this?  I could debit the advertising account but not sure what account to credit since there is no payment thru the bank or an inventory account.