Hi Kbatesh, sorry the suggested method that worked for me to clear out offsetting transactions didn't work in your situation.  The steps listed were to clear out AP aging transactions.   No work around is required - the journal entries just need to be applied against each other.   No payment is required or suggested to get rid of journal entries.  Your message indicates you are trying to clear out AR aging journal entries.  Sanitized screen shots of the aging report and the journal entries that you are trying clear would be helpful to better understand your particular situation.