S Corp Partnership - We pays all premiums. Received ck for MLRE health ins. cr Sept. 2023 overlooked - deposited Jan 2024. What entry should I make at end of Dec 2023?

Employee does not pay any portion of their insurance premiums.  The check was received in Sept 2023 but lost and not found until Jan 2024. Check has been deposited and will go through.  What accounts and how would you enter the pending check?   We are on accrual basis.