Problem with transaction types

[120010362905 at post8.tele.dk]

I have a problem understanding how to report certain transactions in GnuCash. I hope somebody more intelligent than me will be able to sort it out. This is an example:

On January 27th I pick up something for a friend at a store. I pay with my charge card. Because of a 40-day credit period this is not due for payment before March 10th.

My friend des not want to have any outstandings, so he makes a transfer from his bank to my bank on January 31st. All settled then.

As I see it the purchase that I make on Jan 27th is not an expense and the money that I receive from my friend a few days later is not an income. So what is it?

I would imagine that my purchase is a cash flow liability kinda thing, but am not sure???

The money coming in from my friends settlement of his debt to me is what?????

Anyone out there able to help me with this one?

thank you

castor