Whether you report your income on the order date or the available date depends on whether you are a cash basis taxpayer, or an accrual basis taxpayer.
Cash basis taxpayers report their income when they receive it (available) and expenses when they pay them.
Accrual basis taxpayers report their income when they earn it (order) and expenses when they are billed.
If you look at your Schedule C , line F shows your accounting method.
If you are an accrual basis business, you can adjust your 1099-K by entering a negative income item with the description "Income included on 2021 tax return".
If you are a cash basis taxpayer, you should amend 2021 and report your income for 2022 based on your 1099-K.
Amending your return doesn't not increase your audit risk.
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