Received a payment for $825.00 and matched off the invoices connected to it at the end of December. There was a stop payment on this and the money was taken out of our bank account as a Federal Reserve Return Item. We also received their payment through ACH that's why a stop payment was issued on the check (they didn't want to pay us twice). The $825.00 coming out of our bank account labeled as Federal Reserve Return Item happened at the beginning of January. December has been reconciled already. How should I book the $825 coming out of the account in January?