I'm sorry but I don't follow. To be clear, I'm talking about a 2019 security deposit that I want to show on my Tenant Balance Detail report for End of Year 2021. I've reconciled my 2021 bank register and I want to include these old security deposits in my balance sheet and tenant balances. I use cash method of accounting so use sales receipts. (I don't use unearned/earned income accounting). I don't understand why I'd be creating a customer billing statement since this is a security deposit. I will be re-paying her at some point in the future less any deductions. Since I will be paying it out someday, I thought there would be another way rather than entering it as a journal entry.?