When I run my statement of activity on a cash basis I have a huge amount of unapplied cash payment income which is revenue received back on January 14 &15, 2019, which was made by the previous accountant. I wanted to fix this and went back to check the entries made in December 2018. When I run the AR aging summary as of 12/31/2018 I see that there is a receivable with the exact same amount of the unapplied cash payment income as of 12/31/2018. Then this cash was received and recorded as receivable on January 14 & 15, 2019. I see that it's correctly recoded by the name of the payee and the amount.
How can I fix this? I have the same issue with an unapplied cash payment expense as well.