Chamberlain Enterprises Inc. reported the following receivables in its December 31, 2013, year-end balance sheet:

Current assets:
Accounts receivable, net of $33,000 in allowance for uncollectible accounts	$	263,000
Interest receivable		11,600
Notes receivable		350,000

Additional information:

1.	The notes receivable account consists of two notes, a $90,000 note and a $260,000 note. The $90,000 note is dated October 31, 2013, with principal and interest payable on October 31, 2014. The $260,000 note is dated June 30, 2013, with principal and 8% interest payable on June 30, 2014.

2.

During 2014, sales revenue totaled $1,430,000, $1,325,000 cash was collected from customers, and $31,000 in accounts receivable were written off. All sales are made on a credit basis. Bad debt expense is recorded at year-end by adjusting the allowance account to an amount equal to 10% of year-end accounts receivable.

3.	On March 31, 2014, the $260,000 note receivable was discounted at the Bank of Commerce. The bank's discount rate is 10%. Chamberlain accounts for the discounting as a sale.

Required:

1.	In addition to sales revenue, what revenue and expense amounts related to receivables will appear in Chamberlain