How to fix my Credit Memo Issue on Accounts Receivables where credit tax and line % error occur

Summary:

When we test where the original invoice is $150.00 and a payment of $50.00 is applied and the attempt to credit the balance of $100.00. The overpayment error occurs because of rounding in the tax calculation which causes the line amount to be overapplied by $0.01 and the tax amount to be under-applied by -$0.01

But when we do the other way around, Credit the Transaction first then make payment/apply a receipt to the transaction, no issue was flagged

However, client doesn't want this as they raised a point where they want to apply receipt on the transaction first before crediting the balance. How do I do this without getting any error?