Create a stat entry allocation using actual information in the system, but no account offset

I'm trying to create a stat allocation entry using actual account activity ($) that is currently in our system. Therefore, nothing is going to be offset in the allocation. For example I have an account  with a balance of $ 1000. I want use that to create a stat entry of $ 100, but do not want to offset the account balance of $ 1000. Do I have to create a "dummy" account to do this.