Interest revenue is reported on the income statement as a. part of operating revenue; b. part of "other" revenues and expenses; c. part of gross profit; d. interest revenue is not reported on the income statement. Cash equivalents are reported on the financial statements: a. as an increase to operating revenues on the income statement; b. as a part of property, plant and equipment on the balance sheet: c. as an addition to accounts receivable in the current asset section of the balance sheet: d. combined with cash in the current asset section of the balance sheet Bad debt expense is reported on the income statement as: a. a reduction of sales; b. part of "other" revenues and expenses, c. part of cost of goods sold; d. part of operating expenses