You're unable to import  the XLS format, TR88.

Currently, you're able to import lists and transactions using MS Excel, CSV, and IIF file formats into QuickBooks Desktop (QBDT). 

If you want to add journal entries created by your accountant, ask them to send you a General Journal Entries file. This file has a .qbj extension.

Then, you can import the file to QuickBooks. Here's how:

1. Download and save the journal entry file (QBJ file) your accountant sent you.
2. Open your company file in QuickBooks Desktop.
3. Go to the File menu, select Utilities then Import.
4. Select General Journal Entries.
5. Find and select the QBJ file you saved.
6. On the Add General Journal Entries window, you’ll see all the journal entries your accountant sent.
7. You can uncheck entries you don’t want to add to your books. Just be sure to let your accountant know.
8. If you can’t uncheck them, this means your accountant wants you to add all the journal entries to your books.
9. Select Add GJEs, then OK.

If you to import an IIF format, you can download the kit through this article: Import kit, sample files, and headers. Simply go to Download and install the .IIF import kit section for the detailed steps.

Let me know if you have other concerns aside from importing journal entries. I'm always right here to help you.