Non inventory item & customer

How can i set a particular Journal entry for particular customer & Particular Non inventory item(the entry should contain 4 to 5 accounts heads. Anyone can help me?

You will get better answer if you explain what you are trying to achieve and why?

It is very rare that you need to use journal entries in Manager.

You cannot select non-inventory items for journal entries. In Manager, journal entries record transfers between accounts, not sales of goods or services.