Payroll date different to bank statement

Good afternoon

I am trying to reconcile a bank statement which was out of balance due to a payroll transaction.

We had one payroll deducted from the bank on 31 Dec 2023 and the actual payroll date was  incorrectly entered as 1st January 2024.  Hence not balancing.

As this is in a different BAS quarter what is the best way to correct this error?  Do I need to delete the payroll and re enter it with date of 31 Dec 2023 and if so how does this affect the ATO (will I need to resend the report?)

Many thanks

Sharon