($ref->{"inventory_accno_id"} == $bg->{"inventory_accno_id"})) &&
($ref->{"income_accno_id"} == $bg->{"income_accno_id_0"}) &&
($ref->{"expense_accno_id"} == $bg->{"expense_accno_id_0"})) {
my @values = ($bg->{"id"}, $ref->{"id"});
($ref->{"inventory_accno_id"} == $bg->{"inventory_accno_id"})) &&
($ref->{"income_accno_id"} == $bg->{"income_accno_id_0"}) &&
($ref->{"expense_accno_id"} == $bg->{"expense_accno_id_0"})) {
my @values = ($bg->{"id"}, $ref->{"id"});