Plastik Dec 14

Sir, in this question there was an adjustment that Plastik had a trade receivable balance owing from Subtrak of 1.2 million as at 30 sept 20x4. This differed to the equivalent trade payable of Subtrak due to a payment by Subtrak of 400000 made in Sept 20x4 which did not clear Plastik's bank account until 4 oct 20x4. Both entities have overdrafts rather than positive cash balances Sir here in my opinion the entries should be as follows 1) Dr bank 400 Cr receivable 400 Now removing intra group balance 2) Dr payable 800 Cr receivable 800 Sir the second entry which I have passed above is correct as examiner has also done the same, but as far as first entry is concerned, examiner has done something different which I do not understand, Because in my opinion the first entry should be the one which I have passed above ,i.e bank should be increased by 400 and receivable should be decreased by 400 Please can you explain me this