ERS is a business process between trading partners that conduct commerce without invoices. In an ERS transaction the supplier ships goods based upon an Advance Shipping Notice (ASN) and the purchaser upon receipt confirms the existence of a corresponding purchase order or contract verifies the identity and quantity of the goods and then pays the supplier.
Flow of Accounts receivable should be in proportion to Accounts payable i.e. in terms of ration 2:1
The next step would be adjusting receipt from customer against the customer outstanding with sale and to clear the customer account.
After 90 days of the due date.
By posting following entry
Customer Deposit A/c Dr (with Remaining amount)
To Cash or Bank A/c (with Remaining amount)