Step 1: Click MAKE JOURNAL ENTRY from the GL drop down menu.
Step 2: Select a Vendor if necessary, but it is NOT Required.
Step 3: Enter a Memo.
Step 4: Select the account and enter the amount to credit.
Step 5: Click ADD LINE.
Step 6: Enter the account to debit to.
Step 7: Add additional lines if necessary.
Step 8: Click SAVE.