QBP2007 Journal Entry or process with QuickBooks?

Would I set up an Equity account Distributions Due Members in Equity section to offset Accrued Distributons? Write a distribution check offsetting Accrued Distributions?

I am just the bookkeeper and we are in the middle of changing accountants and implementing the accural basis of accounting.

I believe the Journal Entry would be:

Debit to 2006 Distributions Credit to a Liability Account called Notes Payable or something more descriptive.

How would you transact "Accrued Distributions" (2006) to be distributed to LLC "members" in QuickBooks Pro 2007 or would it be more efficient with a journal entry? These distributions will be distributed in 2007 after the final audit of the previous fiscal year end 12/31/2006.

Would I set up an Equity account Distributions Due Members in Equity section to offset Accrued Distributons? Write a distribution check offsetting Accrued Distributions?

I am just the bookkeeper and we are in the middle of changing accountants and implementing the accural basis of accounting.