We pay for advertising out of our own pocket. We are then, in time, compensated by the head company for 50% of the advertising cost.

What would be the appropriate journal entries?

Advert Exp. XXXX
Cash XXXX

Compensation Receivable(?) XXXX

Unsure what second entry should be? Should I just balance the receivable with the cash from the first entry and my expense is really only 50% that hits my income statement?