Like, if I just wanted to say "Joe" owes me $20 for a lawnmower. There isn't a split, it's just an IOU. I think I could put at the top that I 'paid' $20 for the lawnmower (it's my mower! lol) and at the bottom that Joe owes that same $20. And that's basically an IOU.

But it hurts my head to work that logic out, for some reason.