Create Adjustment API always returns => Return_Status as 'E'

      AR_ADJUST_PUB.Create_Adjustment(

        p_api_name              => null,

        p_api_version           => 1.0,

        p_init_msg_list         => FND_API.G_TRUE,

        p_commit_flag           => 'Y',

        p_validation_level      => FND_API.G_VALID_LEVEL_FULL,

        p_msg_count             => l_adj_msg_count,

        p_msg_data              => l_adj_msg_data,

        p_return_status         => l_adj_return_status,

        p_adj_rec               => l_adj_rec,

        p_chk_approval_limits   => null,

        p_check_amount          => null,

        p_move_deferred_tax     => 'N',

        p_new_adjust_number     => l_new_adjust_number,

        p_new_adjust_id         => l_new_adjust_id,

        p_called_from           => null,

        p_old_adjust_id         => l_old_adjust_id