My former accountant overreported Gross Sales (as well as net earnings) of my S Corporation in 2019 by including a $3000 invoice paid to me after year end - essentially applying accrual accounting while using cash method. I don't want to amend the 2019 return. If I now exclude this item from 2020 Sales, do I need to report this discrepancy somewhere, e.g. on Schedule M-1 or M-2?
