Subcontracting entries FRN and BSX

Dear Experts,

Please clarify the below accounting entries,

I am using the subcontracting process and both are Raw material (parent and child material),

When we are receiving the material from subcontracting vender below entries are hitting

First BSX entry includes the service charges + freight clearing amount + raw consumption. but my question is why the FRN account is debiting and this price is already having in BSX,

Please explain the above entries.

Thanks in advance,