I have found the Bt0.02 and Bt01 errors for Feb and March. They were caused by rounding errors when converting foreign currency transactions into baht.
Please make the following changes:
P&L
February
Increase Travelling Expenses-foreign by Bt0.02 to Bt115,946.51
March
Increase Travelling Expenses-foreign by Bt0.01 to Bt74,390.54
BS
A/P from Director