diff --git a/erpnext/stock/doctype/delivery_note/test_delivery_note.py b/erpnext/stock/doctype/delivery_note/test_delivery_note.py
index 3fdda2c..0f12f38 100644
--- a/erpnext/stock/doctype/delivery_note/test_delivery_note.py
+++ b/erpnext/stock/doctype/delivery_note/test_delivery_note.py
@@ -1597,8 +1597,8 @@
 		{
 			"item_code": args.item or args.item_code or "_Test Item",
 			"warehouse": args.warehouse or "_Test Warehouse - _TC",
-			"qty": args.qty if args.get("qty") is not None else 1,
-			"rate": args.rate if args.get("rate") is not None else 100,
+			"qty": args.get("qty", 1),
+			"rate": args.get("rate", 100),
 			"conversion_factor": 1.0,
 			"serial_and_batch_bundle": bundle_id,
 			"allow_zero_valuation_rate": args.allow_zero_valuation_rate or 1,
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 57ba5bb..6f72684 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -21,9 +21,7 @@
 	get_serial_nos_from_bundle,
 	make_serial_batch_bundle,
 )
-from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
 from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
-from erpnext.stock.stock_ledger import SerialNoExistsInFutureTransaction
 
 
 class TestPurchaseReceipt(FrappeTestCase):
@@ -735,7 +733,6 @@
 		po.cancel()
 
 	def test_serial_no_against_purchase_receipt(self):
-		from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
 
 		item_code = "Test Manual Created Serial No"
 		if not frappe.db.exists("Item", item_code):
@@ -1020,6 +1017,11 @@
 	def test_stock_transfer_from_purchase_receipt_with_valuation(self):
 		from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_purchase_receipt
 		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
+		from erpnext.stock.doctype.stock_reconciliation.test_stock_reconciliation import (
+			create_stock_reconciliation,
+		)
+		from erpnext.stock.get_item_details import get_valuation_rate
+		from erpnext.stock.utils import get_stock_balance
 
 		prepare_data_for_internal_transfer()
 
@@ -1034,6 +1036,22 @@
 			company="_Test Company with perpetual inventory",
 		)
 
+		if (
+			get_valuation_rate(
+				pr1.items[0].item_code, "_Test Company with perpetual inventory", warehouse="Stores - TCP1"
+			)
+			!= 50
+		):
+			balance = get_stock_balance(item_code=pr1.items[0].item_code, warehouse="Stores - TCP1")
+			create_stock_reconciliation(
+				item_code=pr1.items[0].item_code,
+				company="_Test Company with perpetual inventory",
+				warehouse="Stores - TCP1",
+				qty=balance,
+				rate=50,
+				do_not_save=True,
+			)
+
 		customer = "_Test Internal Customer 2"
 		company = "_Test Company with perpetual inventory"
 
@@ -1071,7 +1089,8 @@
 		sl_entries = get_sl_entries("Purchase Receipt", pr.name)
 
 		expected_gle = [
-			["Stock In Hand - TCP1", 272.5, 0.0],
+			["Stock In Hand - TCP1", 250.0, 0.0],
+			["Cost of Goods Sold - TCP1", 22.5, 0.0],
 			["_Test Account Stock In Hand - TCP1", 0.0, 250.0],
 			["_Test Account Shipping Charges - TCP1", 0.0, 22.5],
 		]