We just received noticed of a PIER report from 2020 finally being ruled on.  Essentially it breaks down that we owe it so what I am looking for is what would be the correct entry to record this as I am paying it in 2022 (Fiscal year started April 1, 2022) but want to make sure that it is correct and hits all the proper accounts.  Also not sure whether it should be hitting a retained earning account as it is in another year... really just wanting to save the auditor any headaches by having it sorted out.