Change/post receipt batch with mix of purged and active Business Units

Scenario:  A single receipt [CKNU] arrives in the amount of $100,000 [CKAM].  Receiving direction from the Accounts Supervisor and using the Standard Receipt Entry screen [App: P03B102|Form:W03B102A], the accounting clerk applies the applicable funds (in varying amounts) to the requisite Business Units [MCU] (108 in all).

Problem:  It is now 6 years after the original receipt was entered into the system.  It has been determined that some of the amounts were incorrectly applied.
However, some of the original business units have now been purged form the system.  In an attempt to simply “unapply” the offending amounts and “re-apply” to the correct business units,