@Carolexx 

"The CPA requested two journals and no accounts are mentioned or needed as AR is off from not using income tracker/invoices to enter deposits Can the CPA go into accountants mode and make these entries? Is there any work around?"

What are the debits and credits of the journal entries (JE)?  Is your A/R overstated?  We may be able to use a fake customer to reduce A/R and then clear that.  However, your A/R is off for a reason, and using a fake customer is not going to correct the A/R balance of some of your customers.  The best way to fix this is to identify which customers A/R balances are off, and then adjust them accordingly.  If that's not an option, then a fake customer will have to do but it's just kicking the can down the road IMO.