I recorded a check received from a customer as income but have not received enough work to cover the entire amount what entry do you make at year end if I do not receive work to cover the amount paid?

I recorded a check received from a customer as income but have not received enough work to cover the entire amount what entry do you make at year end if I do not receive work to cover the amount paid?
To make the value of the work/paid remaining to all that read your accounts place it as a credit