Cash Management accounting for AR Receipt

Hi,

I am trying to follow the accounting workflow for AR Invoices & Receipts right through to the Bank Reconciliation stage.

1 - We create an AR Invoice. The accounting entries are:

DR Receivables

CR Revenue

CR Tax

2 - We create a matching receipt. The accounting entries are:

DR Cash

CR Receivables

We run Auto Reconciliation in Cash Management to clear/reconcile the receipt on the bank statement but no accounting entries are created.

My question is when does the CR accounting entry for the Cash account occur? And what is the DR account for that entry?

Thanks

Steve