The entries are basically the same on a 1065 Partnership return. On Sch M-1 Wks (accessed from Form 1065 p5-6), under Timing (temporary) items, Enter the amount reported last year in the first column (Per Books) and "0" in the second column (Per Tax Return).
This timing adjustment should increase your net income for the current year, which flows to your balance sheet through the Partners' capital accounts.
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