Pedantic Intra Group Adjustment

Primier (iii) Premier had a trade payable balance owing to Sanford of $350,000 as at 30 September 2010. This did not agree with the corresponding receivable in Sanford’s books due to a $130,000 payment made to Sanford, which Sanford has not yet recorded. ->Intra Group Adjustment P S R’bles (CA) 12500 2400-130-350 Cash (CA) 130 P’bles (CL) 10000-350 6800 Pedantic (iv) Sophistic’s trade receivables at 30 September 2008 include $600,000 due from Pedantic which did not agree with Pedantic’s corresponding trade payable. This was due to cash in transit of $200,000 from Pedantic to Sophistic. Both companies have positive bank balances. ->Intra Group Adjustment P S R’bles (CA) 16000 6600-200-600 Cash (CA) 200 P’bles (CL) 8200-600 4700 Why Pedantic and Premier Intra Group Adjustment not treated in a similar way as i have done above? Pedantic Intra group adjustment is done in different way in video lecture than above but pedantic and primier both looks similar to me; pls kindly help.