Items per customer custom report

with this custom report i can have a item per customer report. and its just fine.
that what i cant do, how can i have Non inventory items in the this custom report.

Try adding the income account to which the non-inventory items are posted to your selections. Only inventory items are posted to Inventory - sales.

you mean like that?

is not working. i tried it. rhe resuld is

than i try this

the same resuld.

i made this both account (cash on delivery collected and shipping collected ) as income account like the inventory sales account