NEW HIRE ACT - no adjustments for 1st quarter wages paid?

I have followed the QB Guide for the New Hire Act, but am somewhat concerned as to why a payroll liability adjustment is not needed for the wages that are paid in Quarter 1 to eligible employees.  I was trying to create a zero balance due return, so I reduced my payment for June taxes by the QTR1 credit.  Without making a payroll liability adjustment, my  QTR1 credit shows up as a balance due in the "Pay Scheduled Liabilities" box.  When I make a payroll liability adjustment and date it with a QTR2 date, it makes it go away.  Alternatively, for my clients that are taking a refund - won't they have a GL/PR liability discrepancy until the refund is posted?  Maybe the fact that the employees payroll record overstates their company Social Security tax is not a problem?

Any thoughts?