ShipmentReceipt potential bugs and potential enhancements proposal

When a ShipmentReceipt is created, an AcctgTrans is also created with
the shipmentId field set but not the receiptId. Should the
AcctgTrans.receiptId also be set since it exists?

Also, when a ShipmentReceipt is cancelled, no AcctgTrans and
corresponding debit/credit AcctgTransEntry records are created. Should
cancelling ShipmentReceipt also trigger AcctgTrans and AcctgTransEntry
creation?

Also, does it make sense add an enhancement to allow the ShipmentReceipt
quantityAccepted and quantityRejected fields to be altered? Sometimes
quantityRejected is not known until the shipment quantity is received in
full using quantityAccepted then stock moved to a location that
evaluates for rejects. If the location determines rejects, shouldn't it
be allowed to deduct ShipmentReceipt quantityAccepted and add
quantityRejected? If so, can it be assumed altering should also trigger
the creation of AcctgTrans and AcctgTransEntry records?

I already asked about ShipmentReceipt modifications back when first
joining the community:
http://ofbiz.135035.n4.nabble.com/How-to-modify-received-and-rejected-quantities-of-shipment-receipts-td4648430.html

In the post, Pierre suggested creating a return instead of altering the
ShipmentReceipt but neither ReturnItem nor the other return entities
make reference to the ShipmentReceipt to which it is supposed to apply.
If returns are the proper way of handling rejected quantity determined
after ShipmentReceipt, shouldn't some return entity like ReturnItem make
reference to the ShipmentReceipt entity so that the rejected quantity
can be determined?

Waiting for community feedback before creating JIRAs.