Daily Reconciling Payables with GL - Shall it be between SLA & GL (or) AP & GL ?

 Hello EBS team,

  We are on R12.1.2 and our goal is to extract daily accounting from AP subledger, and GL. Third party software we are using will reconcile AP to GL.

Wondering which of the following methods is good for extract creation.

1. Extracting accounting with balances from SLA  (looks like 'Payables trial balance' reconciles SLA balances with GL Balances). But in this approach, what about those transactions which are in AP, but not not accounted, there by not in SLA ? What about those failed 'Create Accounting' ?

2. Extracting accounting from true subledgers (from payables instead of going to SLA), but I wonder if this holds good as the REAL accounting happens in SLA.