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 partial list of transactions.

1. During January, the company provided services for $380,000 on credit.
2. On January 31, the company estimated bad debts using 1 percent of credit sales.
3. On February 4, the company collected $190,000 of accounts receivable.
4. On February 15, the company wrote off $600 account receivable.
5. During February, the company provided services for $330,000 on credit.
6. On February 28, the company estimated bad debts using 1 percent of credit sales.
7. On March 1, the company loaned $15,000 to an employee, who signed a 10% note due in 3 months.
8. On March 15, the company collected $600 on the account written off one month earlier.
9. On March 31, the company accrued interest earned on the note.
10. On March 31, the company adjusted for uncollectible accounts, based on the following aging analysis, which includes the preceding transactions (as well as others not listed). Prior to the adjustment, Allowance for Doubtful Accounts had an unadjusted credit balance of $9,600.

Customer	Total	Number of Days Unpaid
		0 to 30	31 to 60	61 to 90	Over 90
Arrow Ergonomics	$ 1,100	$ 400	$ 300	$ 400
Asymmetry Architecture	3,800				$ 3,800
Others (not shown to save space)	112,400	42,800	57,000	6,800	5,800
Weight Whittlers	3,800	3,800
Total Accounts Receivable	$ 121,100	$ 47,000	$ 57,300	$ 7,200	$ 9,600
Estimated Uncollectible (%)		2%	20%	30%	40%

4. Sales Revenue and Service Revenue are two income statement accounts that relate to Accounts Receivable. Name two other accounts related to Accounts Receivable 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.