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Item Application issue

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Hello,
How to apply the Open Item Entries to Close the Inventory Periods. There are only 2 Item Ledger Entries for an Item. first is Shipment & Second is Sales Return.
This is an Non-Stock Item. on 7th Nov we made a Shipment to this Item of 10 Qty so Inventory become -10. Next day there was a sales return of 10 qty. but both are open now and not applied to each other. I tried using application worksheet also but to no sucess. Any help on this please.

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