The A/P and A/R accounts can not be adjusted directly without taking the chance on throwing out the balance between the GL and AP or AR. If the vendor or customer can be identified then the entry can be made directly in the module and it will reflect on the balance sheet. Be sure to use a date in 2014 and the account number 3560 instead of an expense or revenue account.
The accrued expense for the accountant's work could be made to an account named Accrued Expenses (or similar) as you have not received the invoice. When the invoice is received the expense account is not used for the amount accrued but the debit will be against the Accrued Expense account. If the invoice is for more than the accrual the balance would be an expense and the taxes are always extra.
If the vendor or customer cannot be identified it has been suggested to me to create an account called Accounts Receivable Adjustment or Accounts Payable Adjustment and number them right next to the A/R or A/P account so that the total can be matched to the published financial statements.
HTH