Sales to loan accounts

I want to record sales given to a handloan(current assets) account. So we owed a loan to this account at the start of the year but since the current balance showed that we went on to loan the account some money, I set it as a current assets>loan to others accounts. Now, how do I record a sale to this account so that the amount of the account is positive as it should be and the sale of the item is also recorded, so the inventory is tracked accurately?