Clearing of Normal Items (Use t-code F- 44)
Step 1) Select account number from the drop down
Give the company code and currency
Select Process open items button
Step 2) Double click on credit (31 - Invoice Vendor Credit) 50000/-
Double click on debit (26 - Payment Difference Vendor Debit) 50000/-
Amount Entered and Assigned should be zero
Step 3) From the menu select Document - Simulate
Step 4) Select the save button 
we get a message below
Go and see the Vendor Account Transaction (Use t-code FBL1N)
Step 1) Give Vendor account number and Company code
Select Cleared Items radio button
Select Normal transaction check box
Execute
Here we see the clearing document of normal items
Step 2) Select back arrow
Select Open items check box
Select Special Items check box
Execute
Vendor special GL shows balance of 150000/- as advance to vendors
Give the company code and currency
Select Process open items button
Double click on debit (26 - Payment Difference Vendor Debit) 50000/-
Amount Entered and Assigned should be zero
Step 3) From the menu select Document - Simulate
we get a message belowStep 1) Give Vendor account number and Company code
Select Cleared Items radio button
Select Normal transaction check box
Execute
Step 2) Select back arrow
Select Open items check box
Select Special Items check box
Execute
