Creating a monetary offset in T&L timesheet

Due to some policy changes, we had to update thousands of time sheets for many employees going many months back.  The time is currently sitting in Payable Time and has not been loaded onto the pay sheets yet.  If all of these corrected time sheets are loaded, many employees will end up owing money to the company and a decision was made not to retrieve the money from these employees. For these employees, we would like to explore option of creating positive $ entries on the time sheets to offset those negative amounts that are about to flow to Payroll.