Vendor Debit balances in balance sheet

Dear all,

In blancesheet (t- Code F.01), some of Vendors are having the debit balances my client is asking to show those balances in superate GL account,

i got an idea about this, that is transafering the all debit balances to one more account at year we have to reverse these balances to original..

for this i am not getting any idea if u have any please send me ,

Regards