SAP 8.8 PL12 upgrade to PL 13 Error

Hi Expert,

I'm facing an issue in upgrading my SAP 8.8 PL 12 to PL 13, with the error message:

"One or more listed items in OINM, OITW, ITW1, or ITM1 tables have no master record in OITM table".

When I check the SAP notes 1328930, there are 2 queries to check the possible error data record but no result produced.

Is there any suggestion how to solve this issue?

Thank you very much