UK General Visitor Visa got Rejected

Hi
I am working on Tier2 Short Team (1 year ) Visa in UK. I applied general visitor visa on behalf of my friend for UK but it has got rejected on the grounds of economic circumstances. the reason was they found mismatch between salary (shown in salary slips) and his ' Saving' account. He has submitted two diff accounts statements. 1. salary account 2. saving account.

I and his parents had been depositing some amount of money every month to show the appropriate balance. but due to refusal I am thinking to reapplying it. Please suggest/advise what precautions I should take this time while applying. Please note that I have mentioned that I will bear all his expenses during her trip. I have given him my invitation letter, salary slips, rent agreement , visa copy and bank statements.

I have done below changes in ' income and expenditure' section part
How much do you spend each month on living costs? -100
How much of your total monthly income is given to your family members and other dependants?-0
What is the cost to you personally of your trip in GBP(£)?-0 ( previously he filled 2000)
The total amount of money you have for this trip-2000 ( as per bank balance)
The cost of the aeroplane, boat or train tickets-0 ( as I will be booking the tickets)
The cost of your accommodation/expenses-0
Is someone other than you paying for all or a part of your trip?- yes
What is the total amount in GBP(£)?-3000

She has given additional info as below

''I have applied tourist visa before but was rejected on the ground of economical circumstances. I believe there might be little misunderstanding in comparing my salary slips and my saving account balance. There might have been misunderstanding between reading salary account and saving account as I have submitted two different account statements. I have clear intentions of visiting the tourist attractions in UK and my friend.Also my friend is sponsoring my visit. I will be leaving this country within the said period.. I am submitting my employers NOC letter as well.Hence requesting you to please consider my application.''