Previous bookkeeper messed up the books and I'm not sure how to fix it. My boss bought a boat on a loan with automatic transfers coming out of the bank account for a short period before paying it off. The previous bookkeeper categorized this as advertisement. Then my boss switched banks and the bookkeeper started to categorize this payment as a payroll liability. The boat is now paid off and there was never an actual liability account for this. Would I be able to just change the categories over to Owner's Draw to get it out of advertisement and payroll liability?