Closing Books Issue

[Mark Phillips]

I closed the books at the start of 2013, and have an entry in an account
called Miscellaneous Expenses for $38.97 called "closing books" as part of
a split with lots of other entries. Time marches on, and I get to today.
The trust attorney (long story...don't ask) wants to get rid of this
account and move all the expenses to other more specific accounts. I did
what he asked, but now I have a balance of -38.97 in the Misc Expenses
account - ie the closing book entry. I must have had $38.97 in that account
at the start of 2013. What is the best way to unravel this $38.97, with the
goal of deleting this account.

Thanks,

Mark