I would have 4 sections
An Approve section where a field for the PO number. This section would appear by default.
Below it I would put a section that only appears if the PO number is entered. In this section I would put the Approve button.
A deny section where I would put a field for the reason. This section would appear by default.
Below it I would put a section that only appears if a denial reason is entered. In this section I would put the Denied button.