GR recieved but no IR

Hi Gurus

we have a situation here we have recieved Goods( raw materilas) and vendor is posting any invoices for these goods for the last 2 years . so our business wants to treat the stock as profit to us. Now they are asking advice how to post these stock to P&L account and clear GR/IR clearing account.

at present entry is like this

Dr stock

Cr GR/IR clearing account.

in what way we can post clear Gr/IR account and post the profit to P&L account.

points will be rewarded

Regards

Mani