How do I classify e-transfers from friends?

So I'm manually entering all my bank transactions from 2021 through journal entries for tax purposes.

When my friends and I go out for meal and entertainment purposes, one of us pays, and then all e-transfer to one person. Sometimes that person was me.

So say a friend sent me $10 that was deposited into my Savings account. When inputting the journal entry, I would debit the $10 to my Savings Account. But what I'm confused about is, what do I put for the crediting account?

Right now, I've created an account type of Other Income, set the detail type to Income, and then labeled it "E-transfers" because I am not sure. Does anyone know the correct Account to put these kinds of transactions?