Help! I just noticed that on my review from the accounting firm they have indicated that I need to make journal entries for previous years to resolve the note on the year end adjusting journal entries sheet to address the comment "To record PY AJE not recorded by client." I can't make heads or tales of what to do or how to do this. For example he says over the last few years some amounts have been left or have gradually accrued in small amounts and I need to make journal entries to adjust them to get this note that says I didn't adjust..Not sure how this happened or if was something that was from the office staff change over...  how do I do this? help! : 

Name                                                                    Account No                 Reference                            Debit                       Credit                           Recurrence                                              Misstatement
1 12/31/2022 Accum. Amort. -Furn. & Equip.       1825                                                                                                       814.07
1 12/31/2022 Computer Software                        1910                                                                                                        650.35
1 12/31/2022 Accounts Payable                           2100                                                                                                       1,500.00