I wouldnt add a payment to clean this up as you are not collecting that money. My recommendation is to create a task in your pricebook for this. We call ours Admin Item and it is non-taxable, non-discountable, and non-commissionable. We use this to write down (or sometimes up) small balances so we can make sure the invoice is good. I am not going to go after a customer for 23 cents. Also, if a customer's bill is $98.40, and they give my technician a $100 bill in cash, I am not going to cut the customer a refund check for the $1.60. In my view, these things sort of wash out with the small balances for AR and the small over payments. What level you accept tolerance of this is up to you as a company.
If the invoice hasnt been exported, you can just add this admin item to the invoice and adjust up or down to get the invoice balance to $0. If the invoice has already been exported, you will need to create an adjustment invoice with this task. This will properly allow you to accurately report the revenue you recieved without needing to touch payments as there really isnt a payment that is getting added, you are just choosing to write down the 26 cents in your example above.
I also recommend an item called bad debt write-off that you can use with the same process above for larger balances and report accurately on your GL how much bad debt you end up having to write off. Your accountant will appreciate this. Hope that helps!
Element Mist
