Entry regarding tds receivable

Hi friends,

We have made the following entries with reference to Income for the financial year 2010-11

Due entry for customer

Customer a/c    100

   Incomea/c          100

When we received the money from customer

bank a/c         95

customer a/c     95

but  we forgot to make the following entry (TDS paid by the customer appears in form 26AS for the financial yr 2010-11)

tds receivable a/c  5

customera/c              5

so that there is debit bal in customer a/c and we have paid more income tax to the Govt. for the same f/y as we haven't considered the TDS deposited by customer.

we want to ser off the customer a/c for the f/y 2011-12 .

how to rectify the previous year mistake?what is the entry...