Hi,
The G/L accounts 450050 and 938520 is zero with USD currency but have some value in CAD currency. These two G/L accounts 450050 and 938520 must be available in PO account assignment TAB for respective line items.
If you refer your GR accounting document, the amount of value added on exchange rate difference in CAD currency as price varies in MIRO posting(If you compare GR accounting document and IR accounting document- all seems OK).
You can go for assignment of G/L account in t.code: OBYC for KDM – ERA and KDM- ERN
Refer
Additional line caused by exchange rate during MIRO
Regards,
Biju K