Noun form of 'owe'?
Solution 1:
Debt sounds good for your spreadsheet. In prose, try due, as in "get your due."
Solution 2:
If I've paid somebody $100, the $100 is my payment-You acquitted your obligation or to settle or satisfy (a debt, obligation, claim, etc.).
If I owed someone $100, would the $100 be an obligation or the act of binding or obliging oneself by a promise, contract, etc.
Solution 3:
You are probably referring to a credit and debit list
Solution 4:
You could use the noun Borrowing : something that is borrowed
Alice-Bob Borrowings