Please Help: cash balance adjustment in books

sir, one of sec 44ada professional income i.t.return filed assess cash balance as on date:20-08-2019 rs:15 lacs in books.assess purchases of site value rs:27 lacs payment through on bank mode as on date:20-08-2019 in f.y.19-20.
question: assess cash balance rs:15 lacs in books and purchase of site value rs:27 lacs differnce amount rs:12 lacs how to adjustment producure cash balance in books as on transaction date:20-08-2019