Consider Large Payment Not Past Due

We have a large credit that was past due and now the borrower is liquidating assets and working on dissolving their business. We did put the credit on non-accrual in September 2013. Their payments were past due but since we have put it on non-accrual the borrower has paid well above their annual payment since they are liquidating their cattle. Which are considered liquid assets. We are applying to principal only; therefore, the interest is still due in reality even though it is on non-accrual. We have the capability to make the next pmt date due next year, but should we do that? The way it is now, it shows up on our past due list. It is a very large credit so I was hoping that since the payment was made that we could consider it not past due. Not sure how examiners will look at this though?