Accounting - The Revenue Cycle

In a DFD, how do you classify Bad Debt, Sales Returns & Allowances, Sales Discounts, Write-Offs, and Credit memos as inputs/outputs in the correct category?

Sales Order Entry

1.1 Take Order

1.2 Approve Credit

1.3 Check Inventory Availability

1.4 Respond to Customer Inquiries

Shipping

2.1 Pick and Pack

2.2 Ship Goods

Billing

3.1 Invoicing

3.2 Update Accounts Receivable

Cash Collection

Please identify where Bad Debt, Sales Returns & Allowances, Sales Discounts, Write-Offs, and Credit memos would be an INPUT or OUTPUT in the following categories