Realized Gain Loss on Item Receipt

Hii I have question

the transaction using USD
and for book using IDR

My PO and my Receipt using USD with $23,760.00 with rate 14,000
so when see GL impact in book

db Inv IDR 332,640,000
cr Received not invoiced IDR332,640,000

when doing billm the rate increase to be 15,705 so when create bill
db Received not invoice IDR 373,150,800
cr AP IDR 373,150,800

if we see, account received not invoice its not balance, how t balance the account received not invoice in our book?
or the GL received not invoice will balance when we doing revaluation open currency balance??