Best way for part of expense to be reported

[liam13c]

Example: I spend $100 at a store. I have paid the full amount as person A. Person B & C are going to transfer me $75 in total. Person A has paid $100 total, but only has purchased $25 worth of item.

How do I do this?

If I add their income into the account, I can't put it against an expense record. I have to manually tweak the accounts to make it work, which I think is a lot of admin.