When you process one receipt via the Receipting module and you match the receipt to several invoices from the Receipt screen as shown below, on the customer detailed ledger the receipt is split according to how it's matched but on the Receipt Control Account the receipt is not split. 

In other instances after processing the receipt and matching as above and you run data integrity, you might get errors as below.

The issue is known and has been logged as PPA-1363 for investigation. The issue is from build 19.3.1 to 19.3.4.

Workaround:

Do not match the receipt to any invoices from the Receipt screen as above. Match the receipt to invoice from the Process Match Open Item screen. Click here for more details on how to match.