1st negative line data pertains to inventory asset account of Source Location that represents a contra-account of the “Transfer Order” account. It records the booking entry to schedule the transfer of the inventory.
             Transfer Order Account
                  Inventory Asset Account (Source Location)         

Next negative line also pertains to the inventory asset account of the Source Location but is a contra-account of Inventory Asset Account for the Destination Location. It displays the movement of items that decreases inventory on the Source Location and increases on the Destination location.
                Inventory Asset Account (Destination)
                   Inventory Asset Account (Source Location)