USA Transferring to New Accounting Software

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I work in the accounting department of my company and we purchased an IT company and their accounting software. For a while we were using their software and are slowly switching them over to QuickBooks. They had recorded sales on their software ytd. A co-worker created journal entries in this series:
1) debit: Clearing Account, credit: Accounts Receivable. (as a deposit)
2) debit: Due to/from Account, credit: Clearing Account (as a check written to the customer)
3) debit: Accounts Receivable, credit: Clearing Account

This seems wrong to me because we are not recording revenue. The Clearing Account is at 0 and A/R is at a positive balance. Should we change these entries?
 
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