Hi,

No, they should not. 

M5 should be directed to migration control (non-ledger) account. Usually when you are migrating subledger items (booked on ledger accounts - like inventory, invoices, fixed assets) you are using control account(s) as migration counterparts, and when loading migrated trial balance by manual voucher, ledger accounts in balance are replaced by control account(s). after complete migration, control account balance should be 0.