I will page @Rick19744 but, fair warning, balance sheet issues are difficult to diagnose with this format (i.e., a message board).

Also, are you certain that you are required to maintain a balance sheet?

Yes, I have to generate a balance sheet.

A few comments:

• While you may not need to reflect a balance sheet on the tax return, personally, I think it is a good idea to maintain them.
• Based on the limited facts, I am interpreting that your 2020 tax return was correct as filed and it is really just a balance sheet presentation matter?
• If bullet 2 is accurate, then just fix the balance sheet.
  • It would be best to have beginning agree to 2020 ending and just make end of the year correct.
  • If that becomes too difficult, then just correct beginning so it flows as it should.
• Not a big deal if audited or you receive a letter.  Easily explained and doesn't appear that any incorrect accounting errors exist based on the limited facts.  Even if there were, only one year and that does not establish a method of accounting.