How do I deduct daycare wages not paid to me as a business loss

I run a daycare using the cash method in my name with no other employees.  Last year I continued to babysit even though I was only paid less than half of what was owed.  I paid for the home and business version of Turbo Tax and it is still not clear how to calculate this.  I have records of what was paid and what was still owed.  How do I record a business loss like this?