diff --git a/src/transaction/transaction.service.ts b/src/transaction/transaction.service.ts
index dc64cee..8653d64 100644
--- a/src/transaction/transaction.service.ts
+++ b/src/transaction/transaction.service.ts
@@ -319,25 +319,8 @@ export class TransactionService {
     );
 
     let supervisorData = [];
-
     let profit = product_price.mark_up_price;
 
-    if (!userData.partner) {
-      //GET SALES
-      supervisorData = await this.calculateCommission(
-        supervisorData,
-        profit,
-        userData,
-      );
-      profit = supervisorData
-        .map((item) => {
-          return item.credit;
-        })
-        .reduce((prev, curr) => {
-          return prev + curr;
-        }, 0);
-    }
-
     //GET COA
     const coaAccount = await this.coaService.findByUser(
       userData.id,
@@ -360,6 +343,29 @@ export class TransactionService {
       `${coaType[coaType.EXPENSE]}-SYSTEM`,
     );
 
+    if (!userData.partner) {
+      //GET SALES
+      supervisorData = await this.calculateCommission(
+        supervisorData,
+        profit,
+        userData,
+      );
+      profit = supervisorData
+        .map((item) => {
+          return item.credit;
+        })
+        .reduce((prev, curr) => {
+          return prev + curr;
+        }, 0);
+
+      supervisorData = supervisorData.concat([
+        {
+          coa_id: coaExpense.id,
+          debit: profit,
+        },
+      ]);
+    }
+
     if (coaAccount.amount <= product.price) {
       throw new HttpException(
         {
@@ -406,10 +412,6 @@ export class TransactionService {
               coa_id: coaSales.id,
               credit: product_price.mark_up_price + product_price.price,
             },
-            {
-              coa_id: coaExpense.id,
-              debit: userData.partner ? 0 : profit,
-            },
           ].concat(supervisorData),
         });
       });
@@ -678,22 +680,6 @@ export class TransactionService {
 
     let profit = product_price.mark_up_price;
 
-    if (!userData.partner) {
-      //GET SALES
-      supervisorData = await this.calculateCommission(
-        supervisorData,
-        profit,
-        userData,
-      );
-      profit = supervisorData
-        .map((item) => {
-          return item.credit;
-        })
-        .reduce((prev, curr) => {
-          return prev + curr;
-        }, 0);
-    }
-
     //GET COA
     const coaAccount = await this.coaService.findByUser(
       userData.id,
@@ -716,6 +702,29 @@ export class TransactionService {
       `${coaType[coaType.EXPENSE]}-SYSTEM`,
     );
 
+    if (!userData.partner) {
+      //GET SALES
+      supervisorData = await this.calculateCommission(
+        supervisorData,
+        profit,
+        userData,
+      );
+      profit = supervisorData
+        .map((item) => {
+          return item.credit;
+        })
+        .reduce((prev, curr) => {
+          return prev + curr;
+        }, 0);
+
+      supervisorData = supervisorData.concat([
+        {
+          coa_id: coaExpense.id,
+          debit: profit,
+        },
+      ]);
+    }
+
     try {
       await this.connection.transaction(async (manager) => {
         await manager.save(dataTransaction);
@@ -742,10 +751,6 @@ export class TransactionService {
               coa_id: coaSales.id,
               credit: product_price.mark_up_price + product_price.price,
             },
-            {
-              coa_id: coaExpense.id,
-              debit: userData.partner ? 0 : profit,
-            },
           ].concat(supervisorData),
         });
       });
@@ -1119,3 +1124,4 @@ export class TransactionService {
     return transaction;
   }
 }
+