For each of the six (6) accounts presented below, identify with a "Y" (YES) or "N" (NO) whether each account is presented in the income statement OR balance sheet and whether it is included in the measurement of gross margin and/or operating income. You WILL recall that an account is presented in EITHER the income statement OR balance sheet, but not both. You will also recall that only income statement accounts are potentially included or excluded from gross margin, operating income, neither or both. Your income statement or balance sheet determination must be made before the recording of closing entries. I can only offer so much guidance! Cost of Goods Sold (COGS) Income Statement [Select] COGS Balance Sheet [Select] COGS Gross Margin [Select] COGS Operating Income Select ] Unearned Revenue Income Statement [Select] Unearned Revenue Balance Sheet [Select] Unearned Revenue Gross Margin (Select] Unearned Revenue Operating Income Select o L Transportation-Out Income Statement (Select] Transportation-Out Balance Sheet [Select] Prepaid Insurance Operating Income (Select]