Start with the evidence
Gather the original event, reversal reference and current source status. Check the amount and currency and whether the reversal is complete or partial.
Work through the example
An original USD120 record has a linked USD120 reversal. The pair nets to zero in this simple example, but retaining both explains the sequence that a single zero-value record would hide.
Make the next step clear
Record the relationship and investigate any later replacement event independently. Do not assume a reversal means the customer obligation disappeared; that question may require other source documents.
Keep the source context
Use confirmed source records and keep their dates, references and currencies visible. A payment request is not a receipt, a provider status is not necessarily a bank entry, and a net settlement may combine several components.