Oracle Receivable unposted transactions

Hello,

  Could you help me in understanding this issue. We are using Oracle 11i. 

below is the detail of the issue:

  1) credit memo is created in the system

  2) Invoice comes in to offset the credit memo in the system

  3) Invoice is applied to the credit memo by applying Tools>application feature using the Receivable transaction screen

  4) Link the credit memo to the invoice

now, the question is: what should be the accounting entries at this point on the credit memo. Issue comes up when we transfer this transaction to GL. Credit memo already has the accounting entry but now, when the invoice is applied to the credit memo, it created accounting entry to our trade receivable account but, i am not understanding this entries and why is it necessary. below is the accounting entries which are generated. problem is that, accounting entries after applying the invoice to the credit memo, doesn't get transfer to GL and makes the credit memo as an unposted