So in mid 2024 a CPA came in briefly and made some large general entries to clear a bunch of stuff out and get the bank account to balance as of 12/31/2023 in order to have a place to start moving forward in 2024.  The bank has been reconciled montly since June 2024 I believe.  It's also entirely possible, even likely that the payments were not actually even received in 2022/2023, but just recorded as such in QB.

Since the bank currently balances and assuming there's no other place for those 2022/2023 payments to go, what do I do with this payment received in Jan 2025?  In order for it to not hit sales, the only other entry I could think of is against retained earnings, but I know that bring questions from the CPA come year end and I'm not sure that's the best way to handle this.  But I'm stumped otherwise.