Two 2011 general ledger accounts forwarded to 2012 YTD ledgers

 Hi,
We are working on People Soft version 7.0 and we had data adjustment issue in GL.

We have a problem  that two 2011 general ledger account totals have been
forwarded to the 2012 YTD Balances independent of any known Journal.
The problem is  we had set up  two account 700106 and 700107 in 2011 as 
Account Monetary Account Type A (Asset).But they  should be set up as Account Type E (Expense). 
 We were able to corrected the account but the issue is in year ending closing process 2011 balance 
has been forwarded to 2012 due to wrong account type.

The 2012 data must be adjusted as follows to correct this situation:.