The books haven't been touched since before last summer's rush
It is common for a shop's bookkeeping to fall behind the moment the AC season hits, when every hour goes to dispatching techs and running calls instead of sitting down with QuickBooks. Bank feeds pile up with hundreds of uncategorized charges from the supply house, gas, and the Home Depot card, and the backlog only gets more discouraging the longer it sits.
Meanwhile payroll still has to match what techs were actually paid, sales tax on parts still has to be backed up by real numbers, and the tax return still has to get filed, no matter how many months have gone by untouched.
Every month left alone increases the odds of missing a quarterly estimated tax payment, losing the window to make a timely S corp election that would have cut the self-employment tax bill, and letting the sales tax lookback period on parts sold grow longer and more expensive to clean up.