We received a notice from the government stating that we owed money due to an error made by our accountants when they filed our 2022 tax returns (they classified our business as active when it was passive). We owe $17,500 (of which $1,500 is interest/penalties). What accounting entry do I make to enter this payment? 

Also, surprisingly, I received another notice from the government regarding the 2023 tax return, in which they said we are being reimbursed for a dividend. The amount is $24,700. What entry do I make to enter this refund.

Both of these notices were unexpected so there were no year end entries made by our accountants to provision for these situations. I'm at a loss how to account for the monies that have to be paid and the unexpected monies deposited in our bank accounts.