My client has not used the bank feeds but has entered all deposits and withdrawals manually. Can I match the bank feeds to their manual entries or do I exclude them?

Yes, you can match them, ros4.

If you haven't yet, connect the bank account to QuickBooks Online. You can also manually upload bank transactions. The follow these steps on how to match them:

1. Select downloaded transaction in the Banking or Transaction page to expand it.
2. Click the Find Match radio-button. 
3. On the Match transactions page, find the match transactions and check its corresponding tickbox.
4. Tap Save.

You can check the detailed steps here: Categorise and match online bank transactions in QuickBooks Online.

Keep on posting here if you need anything else. Stay safe!