Debit Bad Debt Expense Credit ADA
1234567	Debit Sales Allowance Credit A/R
1234567	Debit COGS Credit Inventory
1234567	Debit inventory * credit AP
1234567	Debit AR Credit Sales *
1234567	Debit A/P Credit Cash

1.	Manager approved document - internally generated (voucher)
2.	Shipping notice
3.	Check to a vendor
4.	Remittance advice
5.	receiving report
6.	credit memo
7.	purchase order

Match the above gernal entry to the proper statement