Receipt quantity Vs the Invoiced quantity

Hi,

There is a situation like this

1 Create a PO for a quantity of 10000 @ the price of 1

2 The receipt quantity is 10400 (Supplier sends goods more than the PO quantity)

            Dr Receiving Inventory 10400

            Cr Inventory AP Accrual 10400

3 The delivered quantity is 10400

            Dr Stock Account 10400

            Cr Receiving Inventory 10400

4 Invoiced quantity is 10000

            Dr Inventory AP Accrual 10000

            Cr AP Liability 10000

Because of this, there is a balance in the  Inventory AP Accrual Account & the excess amount of 400 can't be returned to the supplier.

How is it possible to resolve this isuue?

Thank you.