I have an issue that dates back to my roll over at year end Dec 31 2015 to Jan 01 2016.  I have a discrepancy of $88.20 between debits and credits.  I cannot figure out what caused it and because it is a small amount I'd just like to get rid of it.  Is there a way that I can make some kind of one-sided entry to have my balance sheet balance?  My Dec 31, 2015 balance sheet is fine, but if I look at Jan 01 2016 there is an $88.20 difference between A & L&E.