Dear Mr. Park, In Dec-2014, account

Dear Mr. Park,

In Dec-2014, accounting already based on the attached Excel file "Incentive 12-2014" (total: 69,864,000 VND) to book it and closed the transaction 2014 for local auditors.

Debit Expenses: 69,864,000
Credit Payable: 69,864,000 (will be paid in next month Jan-2015)

Now in Jan-2015, accounting received the enclosed paper PDF file, it was 68,564,000 VND, reduced 1,300,000 VND.

Please advise me how we can solve the difference between months?