Deleting a Payroll Transaction from previous financial years

I have a list of unprocessed electronic payments (payroll) going back to 2016.  They are Directors pays which for one reason or another weren't paid to them at the time. (ie Lack of funds for that week)

How do I reverse or delete them and   will I have to go into each years EOFY file to re-do their payment summaries after deleting the pays they were never PAID.

Also how do you edit the emdupe file for each year?

Any help would be much appreciated in plain English please !

regards

Deb