1) i am using refund receipt to issue refunds. And that's why it is showing the negative amount AT THE BOTTOM. Refund receipt changes the bottom mount buy not the balance due for some reason. 

2) and you said if it shows negative that means i did not issue a refund but a credit memo. But i did go to + New , refund receipt. So the refund receipt is working as a credit memo ?. That's the confusion. I read everywhere .. noone really explained it in details what happens in every step to all accounts. Qb employees don't know lol that is the only explanation i could have.  They dont know. Cause if they do , they would explain it step by step ..mentioning the effects on the accounts related to every step and the reasoning behind it. ( why it is done that way )