The following information comes from the accounts of Sawyer Company:

Account Title	Beginning Balance			Ending Balance
Accounts Receivable	$	30,500		$	40,600
Allowance for Doubtful Accounts		1,640			2,240
Notes Receivable		46,500			46,500
Interest Receivable		890			4,378

Required

a.

There were $175,900 in sales on account during the accounting period. Write-offs of uncollectible accounts were $1,800. What was the amount of cash collected from accounts receivable? What amount of uncollectible accounts expense was reported on the income statement? What was the net realizable value of receivables at the end of the accounting period?

b.	The note has a 7.50 percent interest rate and 24 months to maturity. What amount of interest revenue was recognized during the period? How much cash was collected for interest? (Round your final answers to nearest whole dollar amount.)