Hello, nonyanon. 

Thanks for hopping into this thread! Here are the steps to help your account add the PayPal fee by creating a deposit.  

Here's how: 

1. Click the +New button.
2. Select Bank Deposit.
3. On the Select the payments included in this deposit section, select the payment you recently entered.
4. Below the ACCOUNT column, select your PayPal or Bank Fees account.
5. Enter the amount of the processing fee. Say -3.
6. Press Save and close. 

I'm adding this article to learn more about deposits in QBO, How to Record Bank Deposits in QuickBooks Online.

For future task, here are articles you can read on how you can manage your bank deposits:

• Categorize and match online bank transactions in QuickBooks Online
• Reconcile an account in QuickBooks Online

Additionally, Feel free to check out our articles if you need help familiarizing its features and processes.  

I'm ready to help you out again in managing your transactions in QuickBooks Online. Add your replies here or create a new thread and I'll be right there with you. Stay safe!