Thanks @KlentB 

In addition to the $1,806.87 journal entry showing up in the receive payments window for the customer, the journal entry was also creating a credit which I was then able to apply to JE in the receive payment window.  

My last festering issue is with the two journal entries still showing up in the report.  If you click Reports->Jobs...->Unbilled Costs by Job, the journal entries are listed.  Please try to recreate the issue on your end and let me know if you're having the same issue.