We are required to list the related/associated accounts to the following three. I’ve started the list, but I need help determining if I’m missing some or if what I have already put down is incorrect.  (Below is the list we have to work with…)

1. Research and Development: line of credit, inventory, cash

2. Bad Debt Expense: accounts receivable, allowance for doubtful accounts, cost of goods sold, sales, sales returns

3. Income Tax Expense - Federal: all sources of income (e.g. investment income, interest income, miscellaneous income), sales, retained earnings

Cash on Hand	Accum. Depreciation	Notes Payable-Noncurrent	Property Tax Expense
Regular Checking Account	Investments	Common Stock	Legal and Professional Expenses
Payroll Checking Account	Other Noncurrent Assets	Paid-in Capital	Bad Debt Expense
Savings Account	Accounts Payable	Retained Earnings	Insurance Expense
Accounts Receivable	Sales Tax Payable	Sales	Maintenance Expense
Other Receivables	Wages Payable	Sales Returns	Utilities
Allowance for Doubtful Accounts	FICA Employee Withholding	Warranty Expense	Phone
Inventory - Spotlight	Medicare Withholding	Income from Investments	Postal
Reserve for Inventory Obsolescence	Federal Payroll Taxes Payable	Interest Income	Miscellaneous Office Expense
Prepaid Insurance	FUTA Tax Payable	Miscellaneous Income	Payroll Tax Exp
Prepaid Rent	State Payroll Taxes Payable	Cost of Goods Sold	Pension/Profit-Sharing Plan Ex
Office Supplies	SUTA Tax Payable	Freight	Rent or Lease Expense
Notes Receivable - Current	FICA Employer Withholding	Advertising Expense	Administrative Wages Expense
Other Current Assets	Medicare Employer Withholding	Auto Expenses	Interest Expense
Land	Line of Credit	Research and Development	Income Tax Expense - Federal
Buildings and Land Improvements	Current Portion Long-Term Debt	Depreciation Expense	Income Tax Expense - State
Machinery, Equipment, Office Furniture	Other Current Liabilities	Warehouse Salaries	Loss on Legal Settlement