Thanks very much for your response and the links you provided.

It is a convoluted workaround but it does work.  It would simpler if Match Transactions found the Sales Receipt and allowed me to enter the fee as a negative deposit (offset is the negative CR to an expense account) 

(As an aside, I think the reason QuickBooks didn't "find" the Sales receipt is because it exceeds the amount of the net deposit.  For deposits for which there are multiple Sales Receipts associated with the deposit,QuickBooks does "find" the Sales Receipts - each is less than the total net deposit - I include them as appropriate and then book the fees as a negative)

Kind regards,

Greg