Question: One of the other expense account is recorded as negative balance on purpose to add back the expense wrongly claimed from previous year.
Answer: An Expense account should not have a negative value, because it should always be closed Retained Earnings. You need to adjust it in your accounting software or excel import. The other workaround is change the mapping of accounts for the negative expense (basically you will map it to other expense accounts), but it will reduce the positive balance of the other expense accounts with positive balance. Related guide: Chart of Accounts and Mapping.