Start with the evidence
Compare merchant, timestamp, reference, currency and receipt image. Two purchases from the same shop may genuinely have the same amount, especially for repeated supplies.
Work through the example
Two USD24 entries share reference R-718 and the same receipt. That supports further investigation of a duplicate. Two different references would need their own explanation before either record is treated as repeated.
Make the next step clear
Retain the comparison and follow the established correction process. Do not discard source evidence to make totals agree; record why one entry was corrected and which underlying event remains.
Keep the source context
These guides concern the evidence behind a business record. A receipt, a reimbursement request and a bank movement may describe related parts of one event, but they are not interchangeable documents. Keep each source and its role visible.