Create Journal Entry via SuiteScript

var jeRec = record.create({‌
	type: record.Type.JOURNAL_ENTRY,
	isDynamic: true
});

// Debit
jeRec.selectNewLine({‌
	sublistId: 'line'
});
jeRec.setCurrentSublistValue({‌
	sublistId: 'line',
	fieldId: 'account',
	value: 27
}); // Accounts Payable
jeRec.setCurrentSublistValue({‌
	sublistId: 'line',
	fieldId: 'debit',
	value: 100
});
jeRec.commitLine({‌
	sublistId: 'line'
});

// Credit
jeRec.selectNewLine({‌
	sublistId: 'line'
});
jeRec.setCurrentSublistValue({‌
	sublistId: 'line',
	fieldId: 'account',
	value: 6
}); // Accounts Receivable
jeRec.setCurrentSublistValue({‌
	sublistId: 'line',
	fieldId: 'credit',
	value: 100
});
jeRec.commitLine({‌
	sublistId: 'line'
});

jeRec.save();