AX 2012 Sample item sales (by SO or Movement Journal)

Is there any way to enter sample item shipped to customer? There is no sales/revenue amounts involved. We would like to post it to Expense account instead of CoGS. We would like to enter customer account for that order so that we can trace after.

Depends how you want it tracked, but it is an item, generic or specific, with a posting group set to post to expense and not cogs, then you use the sales order and ensure the price is zero and ensure you invoice it.