Hello, info. 

Thank you for your inquiry. I'm here to share some details on how to record gift cards inside QuickBooks. You'll have to create a liability account named gift cards and create a service item connected to the liability account.  

Once done setting up Liability and Service items, you can create a sales receipt for the gift card you will give to your friends. 

Here's how to create a Liability account: 

1. Go to Chart of Accounts, then click New.
2. In the Account Type drop-down, select Other Current Liabilities.
3. In the Tax form section, choose Trust Accounts - Liabilities.
4. Enter GC Issued in the Name field.
5. Click Save and Close.

Now, create a service item associated with the liability account. Let me show you how:

1. Click the Gear icon, then select Products and Services.
2. Select New and choose Service.
3. Enter the Gift Card in the Name field.
4. In the Income account drop-down, select GC Issued.
5. Click Save and close.

After that, you can create a sales receipt for the gift card you'll be giving to your friends.

1. Click the + New icon, then choose Sales Receipt.
2. Tap the customer's name.
3. Select Gift Card from the Product/Service drop-down.
4. Enter the amount.
5. In the Deposit to section, choose Choose the specific Expense account.
6. Hit Save and close.

Also, I suggest reaching out to your accountant. They can be a great help on this topic, too. They know the best way to enter the transactions and ensure they suit your accounting preference.

You can also check this article about selling and redeeming gift cards or certificates in QuickBooks Online. This article provides more information on recording and tracking the transaction using gift cards. 

Feel free to leave a comment below if you have any other questions. Have a great day!