Which of the following is TRUE? A. Time-function mapping extends the value analysis back to suppliers. B. Value-stream mapping is a variation of time-function mapping. C. Service blueprinting focuses on the provider's interaction with its supplier. D. A process chart is a flowchart with time added on the horizontal axis. E. The main purpose of flowcharts is to identify and eliminate waste.

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.