Where in GnuCash have we to write the unpaid (depts) ?

[Raphaël Maville]

If I have an Income which ends to be unpaid, where do I write It in
GnuCash ?

Example: Somebody pay me with a check and there is no money in his/her
accounts, and his/her bank refuse to pay ("wood check" or "rubber
check"); I had already written the transaction in my Income and Bank
accounts, the day when I had the check!
Then: Income Withdraw >> Bank Deposit

Two proposals:
1. Create another asset account, type A/Receive and create a transaction
to move the money in from the bank account; but this write lines in my
bank account which are not in the bank statements (I don't like this).
Then: Income Withdraw >> Bank Deposit >> Bank Withdraw >> A/Receive
Deposit.
2. Change the transaction to set the "automatic" "unbalance" account for
deposit account
Then: Income Withdraw >> Bank Deposit Becomes Income Withdraw >>
A/Receive Deposit

Another way:
3. Set the transaction to be from income to A/Receive until the check is
accepted by the bank (in the paper or internet statements):
Then: Income Withdraw >> A/Receive Deposit|Withdraw >> Bank Deposit
Here: The second transaction from A/Receive to Bank Deposit becomes a
kind of "reconcile" action.

What is the best ? Is there another solution ?

If the money becomes really unpaid, what to do ?
send it in expenses ?