Receipt Accounting for Supplier Returns and Corrections

Forgive me, my Financial skills are not very good.

My client is trying to correct inventory items balances due to incorrect receipts.

Using either the Corrections or Return to Supplier functionality, the accounting entries generated are as follows:

So, the inventory value is decreased, and the value posted to the receiving Inspection Account.

What process (if any) removes the value from Receiving Inspection and post it to the appropriate account (PO Accrual??)

Like I say, my accounting skills are not very good...

If would be really helpful if someone can offer some advice on this - I'm spinning my wheels, and it may just be that I don't understand the process.