Dynamics 365 Finance should have a feature to properly manage deposits & guarantees in AP/ AR.

The accounting entries of a security deposit or guarantee is done using two separate balance sheet accounts for the amounts paid and the amounts received, a third account may be used in the rare case of amounts paid by personnel. Sub-accounts can be used to specify the nature of these deposits. The system does not have a standard defined function to manage these transactions with third parties such as customers, suppliers, and less frequently, employees.

This feature is important in France but may be highly internalized in other countries.