[GNC] How to record it into gnucash ?

[Long]

Hello,

I'm not an accounting, so that why i need your help.

I assumed that my friend want to pay internet bill, but he forgot his money.
So i will pay it for him and take my money back later. How can i record it
into gnucash ?

I am doing by this way :
Transfer money from "Assets:Cash" to "Assets:Owed to me", when he pay to me,
i will transfer money from "Assets:owed to me" to "Assets:Cash" . Right ?
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And other assumed :

I assumed that my friend want to pay internet bill, but he ask me to pay for
him (because he busy to go somewhere). He gave me some money to pay internet
bill.How can i record it into gnucash ?
I am doing by this way :
Transfer money from "Equity" to "Assets:Cash", when i pay internet bill, i
transfer money from "Assets:Cash" to "Equity". (Because i do not pay
internet bill, it's him). so i won't record it into "Expense" account. Right
?

Thanks in advance.



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