If we check the GL Impact of the Cash Sale, it shows the correct Income account(s) yet the transaction is not appearing on any Sales report or in the Income Statement. Look at the GL Impact again and notice that the column for Posting is set to 'No'.
A cash sale transaction posted to Unapproved Customer Payment is tagged as a non-posting transaction. Thus, this does not have any financial impact at all.
To resolve this, the Account field in the cash sale has to be edited with the correct account and then check the Credit Card Approved or Charged Credit Card box. You can also select a different payment method other than credit card types. Once the status of the Cash Sale changed to either 'Not Deposited' or 'Deposited', it will already be available in Sales reports and Income Statement.