Apparent inconsistency between reports for a single customer

[Terry Morse]

Thank you for responding, David.

The two main goals I had in setting up the account is to record the business's income, and to be able to generate an annual tax statement for customers, showing their charges and payments (the service my friend offers is tax deductable). 

I list the charges each customer accrues on individual invoices to the income account Income:Sales (to track her income) with the transfer account, "Assets:Accounts Receivable." When the customer pays the amount due (generally on the same day it accrues), I enter the payment using the Post To account, "Assets:Accounts Receivable," and whatever bank account the payment goes into as the Transfer Account. Have I overcomplicated the structure of the account and created the seeming inconsistencies?

Thank you,
Terry