Chamberlain Enterprises reported the following receivables in its December 31, 2018 Yr End balance sheet:

Current Assets:

Accounts receivable, net of $30,000 in allowance for Uncollectable Debt: $248,000

Interest Receivable $10,800

Notes Receivable $320,000

Additional info:

1. The notes receivable account consists of two notes. A $75,000 note and a $245,000 note. The $75,000 note is dated October 31, 2018 with a principal and interest payable on October 31,2019. The $245,000 note is dated June 30, 2018 with principal and 8% interest payable on June 30th, 2019.
2. During 2019, sales revenue totaled $1,400,000, $1,310,000 cash was collected from customers, and $28,000 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, 2019, the $245,000 note receivable was discounted at the Bank. The bank's discount rate is 10% Chamberlain accounts for the discounting as a sale.

Required:

1. Not including sales revenue what revenue and expense amounts related to receivables will appear in Chamberlain's 2019 income statement?

So I started by doing $75,000 x 3/12 x 10%, want to make sure I am on the right track

and $245,000 x 1 x 10%

Next part 2: What amonts will appear in the 2019 year end balance sheet for accounts receivable and calculate the receivables turnover ration for 2019.