I'm new to ledger and don't have any formal training in accounting.
I've read the docs, and I think I understand things in general, but
I'm having a hard time figuring this one out.

How do I represent the situation where I loan someone else money?  The
specific situation I have in mind involves buying someone for
something out of my chequing account, and then receiving cash as
repayment.  How do I (a) properly record the loan in the first place,
and (b) mark it as repaid without necessarily depositing the funds
into my account?

For example, I can record the initial loan like so:

2012/01/03 Some Store
  Loans:Some Friend  $10.95
  Assets:Bank:Chequing

Since the money's coming out of my chequing account, it must be
debited, which implies that the "loans" account must be credited.

And I can record the incoming cash like so:

2012/01/03 Cash from Some Friend
  Income:From Some Friend  $-40
  Loans:Some Friend  $-10.95
  Assets:Petty Cash

I have to debit the loans account, to "undo" the initial record.  But,
then it combines with the incoming cash, and petty cash is shown as
having $50.95 instead of the difference between the two.

What am I doing wrong?

Thanks!

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