Each of the following is primarily either financial accounting or managerial accounting in nature. Select the items listed below that are primarily related to managerial accounting. Preparing a detailed listing of accounts receivable balances that are more than 90 days past due to support the calculation of the allowance for doubtful accounts to be used in the financial statements. Preparing an analysis of the profitability of each of the company's major product lines for the past quarter, to allow management to make resource allocation, marketing and production decisions. Preparing an income statement for use in filing the company's annual corporate tax return with Canada Revenue Agency. | Preparing a detailed listing of accounts receivable balances that are more than 90 days past due for only those customers who regularly purchase the company's products, to identify potential changes to the credit terms for regular customers (e.g., payment due dates, interest on overdue balances). Estimating customer satisfaction by calculating the dollar value of all products returned in the past month and comparing it to returns in the same month last year.