Organizational structure consists of two companies, Company #1 and Company #2. Last year we switched bank accounts from Bank #1 to Bank #2 for our Checking and Health Reimbursement Accounts. Company #1 did not have any remaining checks for the old bank account (Bank #1), so AP invoices were processed to transfer the funds from Company #1 to Company #2. Company #2 then wrote a check (Bank #1) to Company #1 to return the funds, which were deposited directly into the HRA Account with Bank #2. However, instead of recording the deposit in Cash Management, the HRA Account with Bank#2 was created with a starting balance of the deposit amount and a GL Entry was done debiting the HRA Account (Bank #2) and crediting an intercompany receivable account for Company #1 so the GL matched CM. The issue is the GL entry needs to be reversed to clear the credit that was entered in error, and a deposit entered in Cash Management for the HRA account (Bank #2), but I do not have a credit account to offset with the debit for the deposit to the HRA account in cash management. Do I need to create an open receivable in AR for the deposit amount, and then enter the deposit in CM and debit the HRA account and credit Accounts Receivable, satisfying the newly created open receivable?