We cut gemstones. We did 5 stones for a personal who is a jeweler. We didn't charge him but used it as a promo. How do I record these. I debited the expense account "promotional stones" which account would I credit? If I credit sales it increases it.

Thank you,
Michele

Yes, you credit revenue, and yes, it increases it. That's the idea. You earned it, and you did get something in exchange for it - some hopefully free advertising.