ST/OT Voucher Match

I'm reviewing the E1: 42/43: Transfer Order (ST/OT) (Doc ID 2094796.2) in order to set up ST/OT.

I could set up every thing until voucher match. I am stuck at this last point.

Sales Update, Voucher Match and Journal Entries --> Journal Entries

Inquire on the Purchase Order in the voucher match program (P4314).
Add a "negative" line for the same quantity and dollar amount as the original line (only negative), keying the Inventory In transit account number on the new line in place of the original item.
Voucher match both lines.

Is it saying to add a new negative line in PO with account number in place of item ? So what should be the line type, last sts and next sts ?