26as

DEAR SIR

WHAT YOU MEAN NAGITIVE ENTRY(-) (MINUS), IF YES THAN THIS ENTRY MAY  ALSO SAME SHOW IN 26 AS AS POSSITVE AND NAGITIVE

AND YOUR AMT IN ZERO 

IF YOU  DO NOT UNDERSANT , KIDNLY ASK YOUR QUERRY ONCE AGAIN  WITH EXAMPLE

Dear User,

If by mistake u have been given credit previously by a deductor, then after he files his revised etds return, then the same shall show in your account as NEGATIVE.

No need of journal entry

hope this will suffice