No bookkeeping necessary.
When friends and trusted individuals are involved, the best policy is not to keep tabs on what one party or another does to be helpful or kind.
Being in the radio business, I came close to losing my house early in my programming career. A friend offered to give me $5,000 that would help me make the payment for a few months. But I refused. Said I had no guarantee that I could repay him and in fact didn’t even have a job prospect. I shook hands and left.
The next day he called me back to his office and took out the envelope again (it felt like a funeral scene from the Sopranos – you know, an envelope with money in it).
This time he looked me in the eye and said, “You are going to be somebody and I want to bet on you. I do not care if you ever pay the money back. It comes without strings”.
I reluctantly took the money and shortly thereafter got a great programming job. One of the first things I did was recommend my friend to be the station’s local attorney and I returned the favor.
How did he get me to take the money when I didn’t know if I could ever repay it?
He leaned forward and said, among friends “you owe everybody and everybody owes you”.
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I understand the feelings your friend has…I had some similar ones myself for a while. But a friend of mine pointed something out to me…I was a good son, father, husband, employee. People were happy with me and my delivery of those elements until thy were done with me. Wasn’t my choice, can’t control others. But you have every right and reason to claim credit for the good you were, even if things have changed now. I have to admit that I’ve gotten more self-centered (I hate to use the word selfish) in some ways, but I’ve learned to give from the heart and not worry about the future. If it makes me feel good to share/care, then I’ll do it as much for the selfish gratification as for how it will help someone else. Love and enjoy your life, and take credit for the good you’ve done. Don’t let others manipulate your feeling and happiness! :)