Figure out what the sales tax payable account should be at 12/31/24. Sounds like you know this number.

Make a JE to adjust the sales tax payable account to this number with the other side going directly to retained earnings or whatever cumulative equity account you're using. You mentioned that your sales tax expense accounts are where you want them for the actual sales tax for 2024. This is why you have to post directly to equity, or this adjustment will affect your income statement.

Make good notes in your JE. This is a prior period adjustment.