General speaking，a debit in an accrual account means you have over-reversed the accruals.
If this over-reversing happened in current year (2015)， then Lilysnow's solution is correct. You need to accrue the expenses again which is
Dr expenses
Cr accrual.
In your situation, the reversing was booked in previous year (2014). According to GAAP, if errors occur in the accounts in subsequent periods, Retained Earning need to be adjusted to reflect the organization's correct financial position. So your entry will be:
Dr Retained Earning
