Sales tax accounting question

[Luke <..hidden..>]

Hello

I have a situation where my sales tax liability in 2 accounts, is under 
the amount my final payment for the year is supposed to be.

Operating on a cash basis, that shouldn't happen, but I think there was 
some use tax (uncollected sales tax) in 2010 that I paid with the sales 
tax that was collected, so just posted it to the sales tax accounts.

So, once I post this sales tax payment, the sales tax accounts will have a 
debit balance.

I'm not absolutely sure, but something about that seems problematic for 
the end of year.

I'm not enough of a bookkeeper to know how best to zero these out, or even 
if I should.  I imagine that I should create a 12/31/2010 entry, which 
posts a zeroing amount from somewhere.  Maybe an expense account of 
"uncollected sales taxes" or some such?

Thanks

Luke