In Odoo 14 Community, I have observed a scenario where the default income account does not apply for a sales invoice line correctly.

My understanding is that it should set the income category based on the following sequence of precedence:

product > product category > journal

What I am observing is that on manually creating a sales invoice, when I add a product to an invoice line, and then view the proposed journal lines, it is taking the account from the setting on the journal, despite having an income account set on the product category or on the product (I have tried both ways).

Has anybody run into this?  It is possible I have something wrong in my configuration.  Any pointers would be appreciated.