| Basis | Billed | Received | Retention | Due |
|---|---|---|---|---|
Source row 6 | ₹5,00,000 | ₹3,00,000 | ₹25,000 | ₹1,75,000 |
Resulting opening | ₹5,00,000 | ₹3,00,000 | ₹25,000 | ₹1,75,000 |
Compare the source account at 31 March with the resulting opening records for Patil Constructions. Live records received later are not the source's cut-over account.