Completion Match the descriptions with the journal entry that is most closely associated with the data flow Debit Manufacturing Overhead (tax on factory workers) General and administrative expense Selling expense Debit Allowance for doubtful accounts 6. Debit Credit 7. AP/CD Bad debt expense Allowance for doubtful accounts 8. Debit Credit Credit 1. Payroll process to GL/BR process: GL employer tax accrual update FICA taxes payable 2. SUTA taxes payable FUTA taxes payable 3. Credit "Accounts receivable B/AR/CR process to GL/BR process: GL write-off update B/AR/CR process to GL/BR process: GL invoice update 4. Payroll process to GL/BR process: GL disbursement voucher 5. update Payroll process to GL/BR process: GL tax deposit update B/AR/CR process to GL/BR process: GL cash receipts update process to GL/BR process: GL payable update AP/CD process to GL/BR process: GL cash disbursements update Accounts Receivable Sales 9. Payroll process to GL/BR process: GL labor distribution update Debit Credit Payroll Clearing Federal income tax withholding State income tax withholding FICA tax withholdings payable Accrued payroll Debit Federal income tax withholding Sente income tax withholding 13. Credit 10. 11. 12. B/AR/CR process to GL/BR process: GL estimated bad debts update OE/S process to GL/BR process: GL inventory sales update Purchasing process to GL/BR process: GL inventory received update IP process to GL/BR process: GL variances (RM, DL, and MOH) updates Debit Federal income tax withholding State income tax withholding FICA tax withholdings payable FICA taxes payable SUTA taxes payable FUTA taxes payable Debit Credit Cash Accounts receivable Debit Credit Purchases Accounts payable Debit Credit Accounts payable Cash Debit Credit Work in process (direct labor) Manufacturing overhead (indirect labor) General and admin expense Selling expense Credit Cash Payroll clearing