JaneD thanks for the response.  I was able to follow your instructions and resolve the issue.  I had to make one minor adjustment.  Under the

let's link the check or expense with the credit memo

 

5. Under Credits, select the Unapplied Payment.

there was no Unapplied Payment.  I checked the unapplied Credit Memo instead and that worked.  Everything is paid/closed and their balance is zero.  Here is a screenshot of the complete transaction list. 

Thanks again!