My business took out a Cash Advance. To pay it out my credit card processing company automatically deducts 19% of MC/Visa daily sales. Let's say that I received $22,000 and the amount I have to pay back is $40,000. I created a liability account for the cash advance amount $40,000 and a receivable account called "Discount on cash advance" for the difference of $18,000. Is this right?? And how should I expense the difference?