You issue a check to Pay someone. If a check gets lost, the replacement check is Replacement Banking. That is not sales or purchases. You would have a Lost = Uncleared Banking check that has an amount. Make a Deposit now for that amount as Liability. They apply to each other for the next reconciliation and Net = 0 = No Impact on each other. Now you issue the Replacement check to pay out that Liability = never was yours, really. It's Bookkeeping, not More Expense.