I'm not sure on the exact entry as there isn't a specific entry addressing these specific payments. I'm seeing a dozen or so YE adjustments for 2023. Most are for payroll, owners draws, reclassifying undeposited funds to sales or addressing specific BS items which wouldn't apply here.
The one entry I see "to clear out prior year deposits originally recorded to a liabilty acct"
Dr Retained Earnings
Cr Checking
From the dozen entries I see, this is really the only one that looks like it could have been one to balance those wrong payments.
