Withholding Tax Payment Journal In Cash Basis Ledger

Dears,

We are facing the following issue in the cash basis ledger for the payment journal for withholding tax invoice as below "Matched Invoices / Accrue at Receipt";

1.Standard Invoice Payment Journal:

DR.AP Accrual

CR.Bank

CR.WH Tax Account

2.WH Tax Invoice Payment Journal:

DR.WH Tax Account

CR.Bank

So, the Expense account not appeared. how can we close it for Accrue at Receipt PO with WH Tax invoices ?

thanks