Prevent unnecessary accounting entries during AR receipts

Summary:

Several unexpected accounting entries were noticed in AR Receipts.

I created a manual receipt for EUR 2684.48 via create receipts UI [didn't select a customer at this point], selected submit and manual apply option, then selected the invoice to apply. Thereafter created accounting in "draft" mode.

Why am I noticing a lot of unexpected accounting entries in AR Receipts? See attached example. These entries will create confusion among user community.

I was expecting entries as below:

DR – Cash EUR 2684.48

Cr – Receivables EUR 2684.48

Dr/Cr – Exchange gain/loss as applicable

Why do I see entries for unapplied cash, also I don’t understand the entry that relates to unidentified cash EUR 5368.96. It appears to multiply x 2 of entered receipt amount.