Current account adjustment

“Plastik had a trade receivable balance owing from Subtrak of $1·2 million as at 30 September 2014. This differed to the equivalent trade payable of Subtrak due to a payment by Subtrak of $400,000 made in September 2014 which did not clear Plastik’s bank account until 4 October 2014. Plastik’s policy for cash timing differences is to adjust the parent’s financial statements. ”
So we need to cancel 800000 from consoildated receivables and 800000 from consolidated payables and need to add 400000 in a bank account of parent .But examiner deducted 1200000 from receivables and 800000 from payables and deducted 400000 from bank.Why ?