Two payments for one invoice by two companies

Hi guys,

Can you please help me on how I would enter a double payment?

We invoiced a company for $77, they paid us but we also received a $77 payment from another company who was supposed to reimburse the first company.  So I refunded $77 to the first company as we'd been paid twice.

How would I correctly enter the payment from second company without an invoice to them & then the payment we made to the first company?

Thanks!

Cass