Assertions

Please can you give posts suitable titles that help others (and me) – for example, this could have been “M/J19 Q9”.

The difference is (72,268) i.e. DR balance in the purchase ledger vs 84,235 CR balance on the statement – so 84,235 – (-72,268) = 84,235 + 72,268 = 156,403

See here re debit note: https://opentuition.com/topic/sales-and-purchases/

The difference between 72168 DR and 84235 CR is 156,403. I showed it “minus minus” (i.e. two negatives make a plus).
The balances themselves have nothing to do with explaining the difference – it could have said 32168 DR and 124235 CR – the difference is still 156,403 so FORGET about “72,168 being paid twice” – this isn’t what’s happened and it wouldn’t explain the difference (if 72,168 was paid twice the difference would be 72,168!)

Consider option 1 starting with the balance per supplier’s (i.e. Poole’s) statement 84,235:
if Chester paid 156,403 which wasn’t owing, the balance would become 84,235 due to Poole, less 156,403 paid to Poole = 72168 now owed back to Chester

Consider option 2 – a debit note has the “opposite” effect of an invoice – if anything is posted to “wrong side” of an account, the error is TWICE the amount mis-posted so the difference arising from a misposting of 156,403 would be 312,806 (so cannot account for difference)

Consider option 3 – this is just a “red herring” – if the invoice is processed (regardless of the timing of the receipt of goods) there would be no difference.

Suppose a company receives a purchase invoice $1,000 and posts it to the CR side of an expense account – it should have been debited, so the error on this account (i.e. the difference between what the balance should be and the recorded balance) is $2,000 (i.e. 2 x).

An invoice should be posted as an invoice not as a debit note which would be on the opposite side of the account.

Phew! You’re welcome!