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.