The deposit amount of usd 17,000 for troubled shipment with Hanjin should be balanced with actual expense first. The remaining amount after balancing will be Debited or credited to Direct shipping depend on the actual expense is higher or lower the deposit amount of usd 17,000. In reviewing of actual extra fee, the amount is usd 13,727 (B/L 16080513) and usd 2,501 (B/L 16080591). The total amount of actual expense is usd 16,228. Headway will have to refund/remit the remaining amount usd 772 to Direct shipping or will off-set with SOA of Oct 2016 where it’s convenient.