Accrual and Receiving Inspection is not getting cleared

Summary:

Hi Team,

Below is the business scenario we have:

Business created a PO with 100 USD. Received the PO with 100 USD. Then accounting happened.

Entries: Receipt Accounting
Receiving Inspection - DR- 100
Accrual - CR - 100

Then User changed PO price to 50. then created Invoice and Cost accounting.
Created Invoice with 50.
As PO is matching the Invoice Price, now the entries are

Entries : Invoice level
Accrual - CR- 50
Liability - DR- 50

Entries : Cost Accounting
Inventory Valuation - DR - 50
Receiving Inspection - CR - 50

There are no entries generating in receipt accounting level to nullify so it means
Accrual and Receiving inspection we are having balances.