"Statement of Accounts does not exist" error with create inventory item API

"Statement of Accounts does not exist" error with create inventory item API

Hi
Im using Inventory v1 REST APIs to create an inventory item. this is my request body:
  1. { "group_id": 1668091000000285059,
    "group_name": "Pistachio",
    "unit": "qty",
    "item_type": "inventory",
    "product_type": "goods",
    "tax_id": -1,
    "description": "description",
    "purchase_account_id": 1668091000000034003,
    "inventory_account_id": 1668091000000034001,
    "attribute_name1": "Fried",
    "name": "Pistachio-Fried",
    "rate": 6,
    "purchase_rate": 6,
    "reorder_level": 5,
    "initial_stock": 50,
    "initial_stock_rate": 500,
    "vendor_id": -1,
    "vendor_name": "",
    "sku": "SK123",
    "upc": 111111111111,
    "ean": 111111111112,
    "isbn": 111111111113,
    "part_number": 111111111114,
    "attribute_option_name1": "Small",
    "purchase_description": "Purchase description",
    "item_tax_preferences": [
    {
    "tax_id": 4815000000044043,
    "tax_specification": "intra"
    }
    ]}
both accounts i have used have invoices issued. 
problem is i get error code 1002 in response that says  "Statement of Accounts does not exist."
What does this error mean? i couldn't find anything about this error in API documentations.
Thanks