You can create a new sales invoice from sales, order processing, invoice, choose account in the lines, choose one account and post.
another way is use a ledger in financial management, general ledger, general journals, add a new jounal line and in the document type you can choos between invoice or finance charge memo, choose your customer, your balance account and post
This depends if you only want to record a new charge (sales debit) to the customer or if you want to créate n invoice to your customer