I have a client who received land from a family member and so I set up a liability account in their QB and they made payments toward the land. The family member decided they are going to change the original price and no more payments are required from the client. How do I record this? I certainly do not want to show it as income, because the original price was just changed. However, I do not want to just change the original price because I will be changing balance sheets for the past several years.