I see that you already mentioned your accountant probably doesn't remember the purpose of the journal entry, sunny20. However, I still suggest reaching out to them for further clarification to verify the purpose of the journal entry they made, as it affects your books. Let me discuss this in more detail.

If you don't have credit with the vendor in the first place, you can simply delete the journal entry made by your accountant, especially if it was created by mistake. If that's the case, I’ll guide you through the process of how to delete the journal entry.

Here's how:

1. Sign in to your QuickBooks Desktop Company file.
2. Go to the Company menu and select Make General Journal Entries.
3. Find and select the journal entry you need to delete.
4. Double-click the journal entry, then select Delete or Void, then OK.
5. Once done, select Save & Close.

For detailed information, check out this article: Create a journal entry in QuickBooks Desktop for Windows or Mac.

After everything is set up, you can run your Unpaid Bill Reports and customize them. If you want the same settings of the customized report to be available for future use, you can memorize the report.

I'll be around if you need assistance with handling reports. I’m committed to helping you get back on track smoothly.