My client received a refund check for the Employee Retention Credit.  I DB Cash and CR contra wages account.  When I enter the refund on Page 1 line 7c it automatically creates a book/tax adjustment on M1.  I do not have a book tax difference.  My balance sheet is also out of balance by this amount.  Do I have to enter the ERC refund on Pg 1 line 7c or can I just enter net wages on line 8?