Usability of table XLA_TRIAL_BALANCES for AR

Hello All,

I need to understand the usage of the table XLA_TRIAL_BALANCES  from AR standpoint.

In R12, this table is a replacement of table AP_TRIAL_BALANCES in AP. But I have following questions with regard to the usability of this table from AR standpoint:

1. How this table gets populated for source AR?

2. Whether any of the AR process derives any balance from this table?

3. On running the concurrent program 'Upgrade Historical Subledger Transaction Accounting', the transactional distributions links are populated in the table XLA_DISTRIBUTION_LINKS. Whether the corresponding transactional balances are populated in the table XLA_TRIAL_BALANCES as part of this SLA post upgrade?