I am trying to unravel what the old accountant did.  The A/R balance per the GL is correct only the AR aging is not.  There appears to be a great deal of journal entries booked over a two year period (2003-2005) to adjust A/R to the accurate balance.  I need to adjust the customer detail / A/R aging only.  It appears all the payments were received against customer accounts but an invoice was never created.  They recorded the sales with a journal entry.