How do you journalize a credit balance of $1.18. A bill was paid and the discount was left over. It appears that $1.18 can be taken off the next vendor invoice but it cannot be take. How would I take away the $1.18. Would I use a discount payable account. Can you adivise?

The 2nd question is I have an employee that has just made their first 401K loan payment. I have a 401K Retirement category created in my Chart of Accounts. I use a suspense payroll account in QuickBooks. When I checked my Chart of Accounts I had a -$51.00 balance in the 401k retirement loan account. Should I make another category for the account. I have it in Other Current Liabilities account along with the 401K ee, 401Ker. Can you advise.