Journal entry cannot be reversed as its not transferred to GL (Error in xla_DataFixes_Pub.Reverse_Journal_entries)

When working with Accounts Payable Trial Balance Report (ATBR) and you're getting the error while reversing the journal though Online Accounting then follow the below steps,

Error:

Journal entry cannot be reversed as its not transferred to General Ledger.
"-: XLA-95103: An internal error occurred. Please inform your system administrator or support representative that:

An internal error has occurred in the program xla.plsql.xla_datafixes_pub.reverse_journal_entries. Journal entry cannot be reversed as its not transferred to General Ledger.."

l_Return_Status = U

Undo_Accounting : Error in xla_DataFixes_Pub.Reverse_Journal_entries
:FND?FND_AS_UNEXPECTED_ERROR?N?PKG_NAME?xla.plsql.xla_datafixes_pub?N?PROCEDURE_NAME?reverse_journal_entries?N?ERROR_TEXT?ORA-20001: -: XLA-95103: An internal error occurred. Please inform your system administrator or support representative 

Step 1 : Check the current version of the file xlajedfp.pkb using the below string

strings -a $XLA_TOP/patch/115/sql/xlajedfp.pkb |grep '$Header'

(Login to APP Tier and execute the command under the Application Manager Access)

If it is less then the header version /* $Header: xlajedfp.pkb 120.14.12020000.11 2015/01/19 07:07:32 tasrivas ship $ */ then 

Step 2: kindly apply the below patch based on the EBS version 

For R12.1.x: xlajedfp.pkb 120.1.12010000.25
For R12.2.x: xlajedfp.pkb 120.14.12020000.11

Note: Before applying the patch kindly verify the patch is applied or not in your database using the query,

select ad_patch.is_patch_applied('R12',-1,19793092) from dual; 
NOT_APPLIED

Step 3: After Patch applied, re-confirm the header string and make sure its matches with updated one,

strings -a $XLA_TOP/patch/115/sql/xlajedfp.pkb |grep '$Header'

After patch applied, the patch verification will return the code EXPLICIT

select ad_patch.is_patch_applied('R12',-1,19793092) from dual; 
EXPLICIT