Offset End of Month

[Peter Underwood]

This seems a basic question, but I can't work out how to do it. Credit
cards and some bank statements don't close the period at the end of
the month. It's administratively easier to treat the Statement Period
as if all the transactions took place in the month when that period
ends even though some of those transactions occurred in the previous
calendar month,

For example, if a credit card statement shows:

Sep 28: Wally World $63.00
Sep 30: Burnt Burgers $28.00
Oct 3: Divine Drinks $48.00

and then the statement period closes on Oct 4th, the CC account will
show the first two in September and the last one in October. Is there
a way then to debit the whole Statement balance on the "Amounts Owed"
account dated Oct 4th (and subsequently the payment on it's date which
may even be in November? If so, how do I do that without ending up
with end of month figures not balancing? Do I have to use an
intermediate account "Amounts Owing - Temporary"?

Note that I obviously can't change my monthly close date to suit
because these statement periods all close on different dates.

Looks simple, but I can't work out how to get it to balance. Any ideas?