Error apply credit memo APP-SQLAP-97236: You cannot reduce the amount billed below zero.

Dear Experts,

We have determine that the AP- |PO accrual recon report shown positive balance in the report, So Our main objective is to settle the report balance become zero so we follow the below steps:

1- Create a credit memo with amount 74921700

2- Trying to matched with PO 159965 with negative and getting the below error code:

APP-SQLAP-97236: You cannot reduce the amount billed below zero.

Thanks

Ayaz