Cash receipt transaction

sweety (Company Secretary cum Manager Accounts)   (30 Points)

05 October 2016  
Kindly let me know the way out to clear the balance standing in cash ledger of Rs. 8 Lakh which was received in Apr.16 towards web designing services provided by Company A Ltd. to Mr. X. At present no hard cash of Rs. 8 Lakhs is available with A ltd. so please suggest how to rectify this issue.