This is a very simple fix. You have an expense (the full amount of meals) recorded on your books, that is not deducted on your tax return. And you have a deduction on your return (the deductible cost of meals) that is not recorded on your books.
Enter these two amounts on the appropriate lines of M-1 and the imbalance will be resolved. Use Line 5 for the full amount of meals. Use Line 8 for the deductible cost of meals.
