how to add credit card due balance which set up as vendor to the chart of accounts and verdor's bill write off.

Please let me know:

1. how to write of vendor's balance  bill (A/c Payable). 

2. how to add/transfer credit card's previous due amount which was set as vendor when new credit card account will be set in the cart of accounts. 

I need the information ASAP, please help.

Thanks