Match the descriptions with the journal entry that is most closely associated with the data flow

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