I work for a company that is set up as a sole proprietor LLC. They also own a number of other similar LLC companies. They have discovered that one company was paying numerous expenses that should have been paid by another. They want to go back and move those expenses in 2019 and 2020 to the correct companies. Since these are all taxed as cash companies, can they really do that? I can see how 2020 would be easy to do, but not so much in 2019. If I make a journal entry, can you take the deduction in 2019 even though it hasn't actually been paid?