A statement is just evidence. To confirm the payment owed by both parties, we should comprehensively consider the evidence submitted by both parties. Generally speaking, whoever advocates gives evidence. For example, one party takes out the statement and thinks that it is proof of arrears, and the other party can confirm or question it, but the question needs to be proved. For example, a certain amount is not included in the statement for some reason, according to the existence of XXX. Cross-examination confirms the payment owed by both parties.