The mistake is using journal entries, they often do not work as intended and are left off of some reports.

Moving the a/r balance is not moving the income. Income is posted based upon the items used on the invoice. So all you did was change the balance sheet.

If your intent was to move the income to deferred revenue, delete the a/r journal entries, and enter another
debit sales income and credit deferred revenue
do the reverse after the new year