Normally you can put the money receipt in deposit account in first place, if the customer finally place order for more than $100K, you can transfer the money out from deposit account and either return to the customer, or credit to the accounts receivable as part of the settlement -
1) Receipt money from Customer
Debit Bank / cash
Credit Receipt in advance / deposit from customer
2) If final order equal / less than $100K
Debit Receipt in advance / deposit from customer
Credit Sundry income
3) If final order more than $100K
Debit Receipt in advance / deposit from customer
Credit Bank / cash or Accounts Receivable (base on your company practice)
