Our base currency is ZAR and we have been paid from a customer that is setup in USD. The transaction is $100 but in our banking statement the payment comes in as R1255. There is a fee (I suppose from the banks) for the balance. The system converts the payment according to the customer as $97.36. I can't match the statement line because of this outstanding amount and in adjustments it want to record it as an income/deposit when it should be a loss. Even when I record the payment on the invoice it still remains as an outstanding balance. We accept that this is a loss to us because of banking fees/exchange rate so we do not invoice the customer for the balance. This is all done through a bank transfer and not a payment gateway.

How do I record this balance as a loss so that i can reconcile the statement line?