"Miscellaneous" Account on the Income Statement, but not on Chart of Accounts

There is an account "Miscellaneous" on the Income Statement, but it is not in the chart of accounts and when I try to access it with a Journal Entry the
system doesn't recognise it. How can I access it? It is Not an Inactive Account...It Appears to Have Been Created By QB. I Need to be able to clear this Account.
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Open the chart of accounts, click the activities button then check show inactive accounts.
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Ron Anderson A1 Sewing Machine
18 Dingman Rd Sand Lake, NY 12153
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