newsupernova/vendor/magento/module-paypal/etc/adminhtml/menu.xml

<?xml version="1.0"?>
<!--
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */
-->
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:module:Magento_Backend:etc/menu.xsd">
    <menu>
        <add id="Magento_Paypal::report_salesroot_paypal_settlement_reports" title="PayPal Settlement" translate="title" module="Magento_Paypal" sortOrder="70" parent="Magento_Reports::report_salesroot" action="paypal/paypal_reports" resource="Magento_Paypal::paypal_settlement_reports"/>
        <add id="Magento_Paypal::paypal_billing_agreement" title="Billing Agreements" translate="title" module="Magento_Paypal" sortOrder="60" parent="Magento_Sales::sales_operation" action="paypal/billing_agreement" resource="Magento_Paypal::billing_agreement"/>
    </menu>
</config>