Clarification about accounting entry generated in credit memo

Dear Experts,

I need clarification about attached accounting entries generated at time of invoice reversal (Credit Memo) which results in unexpected hike in MAP of material.

Please find below some of the important details which will help to understand the complete scenario.

• Po Created without GR based invoice verification.
• GRN done for Single Qty.
• By Mistake user did two partial invoice for 2 Qty keeping the total invoice amount same as GR amount.

I need clarification of entries generated during 1st & 2nd invoice reversal, why system is posting to inventory & price diff account.

Regards

Rashid Imam