Cordova, Incorporated, reported the following receivables in its December $31,2023,$ year$-$end balance sheet:

Additional information:

The notes receivable account consists of two notes, a $$110,000$ note and a $$240,000$ note. The $$110,000$ note is

dated October $31,2023,$ with principal and interest payable on October $31,2024.$ The $$240,000$ note is dated March

$31,2023,$ with principal and $8\%$ interest payable on March $31,2024.$

During $2024,$ sales revenue totaled $$2,060,000,$$$1,920,000$ cash was collected from customers, and $$35,000$ 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 $9\%$ of year$-$end gross accounts receivable.

Required:

In addition to sales revenue, what revenue and expense amounts related to receivables will appear in Cordova's

$2024$ income statement?

Calculate the receivables turnover ratio for $2024.$

Note: Round your answer to $2$ decimal places.