Hi Lorna,
That entry wouldn't typically be done through Accounts Receivable. What you should do instead is create a new Asset account called Loans Receivable. Then when posting the withdrawal you can use line type A+ and post the amount to your new Loans Receivable account.
Something to consider if this is something that will be happening often and with different people is to set up the Loans Receivable account as a Primary account and then creating Sub-accounts underneath it to indicate the names of the people/businesses that you've disbursed the funds to.
