Execusmart Consultants has provided business consulting services for several years. The company has been using the percentage of credit sales method to estimate bad debts but switched at the end of the first quarter this year to the aging of accounts receivable method. The company entered into the following partisi list of transactions. a. During January, the company provided services for $270,000 on credit. b. On January 3t, the company estimated bad debts using 1 percent of credit sales. c. On February 4, the company collected $135,000 of accounts recelvable. d. On February 15 , the company wrote off $500 account receivable. e. During February, the company provided services for $220,000 on credit. f On February 28 , the compary estimated bad debts using 1 percent of credit sales. 9. On March 1, the company loaned $14,000 to an employee, who signed a 9% note due in 3 months. h On March is, the company collected $500 on the account written off one month earlier. 1. On March 31, the company accrued interest earned on the note. 1. On March 31, the company adjusted for uncollectible occounts, basted on the following aging analysis, which includes the preceding transactions (as well as others not listed). Prior to the adjustment, Allowance for Doubtful Accounts hod an unadjusted credit balance of $7,400. 4. Sales Revenue and Service Revenue are two income statement accounts that relate to Accounts Receivable. Name two othor accounts related to Accounts fiecelvable and Notes Receivable that would be reported on the income statement and indicate Whether each would appear before, or after, income from Operations for Execusmart Consultants