[VB.NET]Error ตรง Syntax error (missing operator) in query expression ครับ บรบกวนผู้รู้ช่วยแก้ไขหน่อยครับ

Private Sub cmdSave_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles cmdSave.Click
        If txtEmployeeID.Text = "" Then
            MessageBox.Show("กรุณาระบุรหัส !!!", "ผลการตรวจสอบ", MessageBoxButtons.OK, MessageBoxIcon.Information)
            txtEmployeeID.Focus()
            Exit Sub
        End If

        If lsvDeviceReturn.Items.Count = 0 Then
            MessageBox.Show("กรุณาป้อนรายการอุปกรณ์ที่ต้องการคืน !!!", "ผลการตรวจสอบ", MessageBoxButtons.OK, MessageBoxIcon.Information)
            Exit Sub
        End If

        If MessageBox.Show("คุณต้องการบันทึกรายการคืนอุปกรณ์ ใช่หรือไม่?", "คำยืนยัน", MessageBoxButtons.YesNo, MessageBoxIcon.Question) = DialogResult.Yes Then
            Dim i As Integer = 0
            Dim sqlReturn As String = ""

            Dim OldBorrowNum As Integer = 0
            Dim OldReturnNum As Integer = 0

            Dim OldDeviceInShop As Integer = 0
            Dim OldDeviceInBorrow As Integer = 0

            For i = 0 To lsvDeviceReturn.Items.Count - 1
                sqlReturn = "SELECT TransID,SN,DeviceBorrowNum,DeviceReturnNum,"
                sqlReturn &= " IsReturn"
                sqlReturn &= " FROM BorrowDetail"
                sqlReturn &= " WHERE (TransID='" & CStr(lsvDeviceReturn.Items(i).SubItems(3).Text) & "')"
                sqlReturn &= " AND (SN='" & CStr(lsvDeviceReturn.Items(i).SubItems(0).Text) & "')"

                da.SelectCommand.CommandText = sqlReturn
                da.Fill(ds, "Return")

                OldBorrowNum = CInt(ds.Tables("Return").Rows(0).Item("DeviceBorrowNum"))
                OldReturnNum = CInt(ds.Tables("Return").Rows(0).Item("DeviceReturnNum"))
                ds.Tables("Return").Clear()

                'คืนไม่ครบ
                If CInt(lsvDeviceReturn.Items(i).SubItems(2).Text) < OldBorrowNum Then
                    sqlReturn &= " DeviceReturnNum=" & OldReturnNum + CInt(lsvDeviceReturn.Items(i).SubItems(2).Text) & ","
                    sqlReturn &= " DeviceBorrowNum=" & OldBorrowNum - CInt(lsvDeviceReturn.Items(i).SubItems(2).Text) 

                    'คืนครบ
                ElseIf CInt(lsvDeviceReturn.Items(i).SubItems(2).Text) = OldBorrowNum Then
                    sqlReturn &= " DeviceReturnNum=0,"
                    sqlReturn &= " DeviceBorrowNum=0,"
                    sqlReturn &= " IsReturn='1'"
                End If

                Dim comReturn As OleDbCommand = New OleDbCommand
                With Conn
                    If .State = ConnectionState.Open Then .Close()
                    .ConnectionString = strConn
                    .Open()
                End With

                With comReturn
                    .CommandType = CommandType.Text
                    .CommandText = sqlReturn
                    .Connection = Conn
                    .ExecuteNonQuery()
                End With

                'คืนครบ
                If CInt(lsvDeviceReturn.Items(i).SubItems(2).Text) = OldBorrowNum Then
                    sqlReturn = "SELECT TransID,SN "
                    sqlReturn &= " FROM BorrowDetail"
                    sqlReturn &= " WHERE (TransID='" & CStr(lsvDeviceReturn.Items(i).SubItems(3).Text) & "')"
                    sqlReturn &= " AND (SN='" & CStr(lsvDeviceReturn.Items(i).SubItems(0).Text) & "')"

                    da.SelectCommand.CommandText = sqlReturn
                    da.Fill(ds, "ReturnComplete")

                    ds.Tables("ReturnComplete").Clear()

                    With comReturn
                        .CommandText = sqlReturn
                        .ExecuteNonQuery()
                    End With
                End If

                sqlReturn = "SELECT SN,DeviceInShop,DeviceInBorrow "
                sqlReturn &= " FROM Device"
                sqlReturn &= " WHERE (SN='" & CStr(lsvDeviceReturn.Items(i).SubItems(0).Text) & "')"

                da.SelectCommand.CommandText = sqlReturn
                da.Fill(ds, "Device")

                OldDeviceInShop = CInt(ds.Tables("Device").Rows(0).Item("DeviceInShop"))
                OldDeviceInBorrow = CInt(ds.Tables("Device").Rows(0).Item("DeviceInBorrow"))
                ds.Tables("Device").Clear()

                sqlReturn = "UPDATE Device"
                sqlReturn &= " SET DeviceInShop=" & OldDeviceInShop + CInt(lsvDeviceReturn.Items(i).SubItems(2).Text) & ","
                sqlReturn &= " DeviceInBorrow=" & OldDeviceInBorrow - CInt(lsvDeviceReturn.Items(i).SubItems(2).Text)
                sqlReturn &= " WHERE (SN='" & CStr(lsvDeviceReturn.Items(i).SubItems(0).Text) & "')"

                With comReturn
                    .CommandText = sqlReturn
                    .ExecuteNonQuery()
                End With
            Next

            MessageBox.Show("บันทึกเรียบร้อยแล้ว !!!", "ผลการทำงาน", MessageBoxButtons.OK, MessageBoxIcon.Information)
            ClearAllCustomerData()
            ClearAllDeviceData()
            lsvDeviceReturn.Items.Clear()
            txtEmployeeID.Text = ""
            txtEmployeeID.Focus()
        End If
    End Sub