Query to find return to vendor missing entries

Hello Experts

We have problems with receipts API and due to this system created only half of the entry for returns, due to this we are having reconciliation problems with receiving inspection account and GRN control account. My technical team are in the process of fixing the code but mean while I want to know how many returns we have with the missing entries. I wrote the below script but it is not working if there are multiple returns. I want my query to bring all the returns which has only return to receiving entry with out return to vendor or vice