I wouldn't necessarily consider the accounting issue a dealbreaker, but I'd expect it to affect the buyer's confidence and therefore potentially the price. If someone is buying a site that earns $12K per year, they need to know that income is real and repeatable. A simple due-diligence folder could solve most of this: PayPal exports, referral-network statements, Google Analytics/Search Console screenshots, backlink reports, domain registration history, hosting invoices, and a monthly revenue spreadsheet. I'd also explain why unrelated transactions appear in the PayPal account rather than trying to make the history look cleaner than it is.
 
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