I'll share information that could help clear things up for you.
It is not possible to delete those transactions as they may have an impact on your books. Your Accountant used an adjusting journal entry, a feature available in the accountant edition of QuickBooks. This journal entry is also responsible for the unapplied payments, as it is not linked to any transactions. However, despite having these unapplied payments, your books will remain balanced.
It is best to connect with your Accountant. Contact him for further guidance. He can also guide you through the process he did.
I'll leave this article for future reference: Close your books in QuickBooks Desktop.
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