Ceradyne Corporation reported the following selected accounts and amounts at November 30,2021 : Identify which of the above accounts are statement of financial position accounts and which are statement of income accounts. Accounts payable $18,530 Statement of Financial Position V Accounts receivable 14,920 Statement of Financial Position Advances to employees 2,380 Statement of Financial Position Allowance for doubtful accounts 1,070 Statement of Financial Position V Allowance for doubtful notes (current) 4,100 Statement of Financial Position Bad debts expense 1,640 Statement of Income Cash 6,150 Statement of Financial Position Interest expense \begin{tabular}{l|l} 1,970 & Statement of Income \\ \hline \end{tabular} Interest income 4,920 Statement of Income Inventory 21,650 Statement of Financial Position Notes receivable (current) 20,500 Statement of Financial Position V Notes receivable (non-current) 61,500 Statement of Financial Position V Prepaid insurance 1,230 Statement of Financial Position V Sales Sales tax recoverable 2,580 Statement of Financial Position V Indicate where each of the statement of income accounts would be reported (for example, operating revenue, operating expenses, its select "Not Applicable