Orphan Records arise when something has not fully imported and has not populated both of the necessary tables. To remove these follow the steps below.
Open Financials then click System Admin.
Click External Interfaces then click Interface Controls.
Select the required company.
Right click on the bottom half of the screen whilst on the Properties tab.
Click Remove Orphan Records.
Confirm that you want to delete these records.
Let the process run and click Apply once it finishes.
This removes all the Orphan Records for the company you ran it in.