free and libre IOU tracker for Android.

Features
create transactions to record lent money or items

record transaction details: person, direction (they gave/received), amount, description, date, type (money or item)

attach images to transactions

record when an item was returned

view all transactions summarized by person

filter transactions by person

view a list of all money or a list of all item transactions

easily calculate the sum of transactions by selecting them

mark items as returne