Self filing taxes for small property management company

[John Sampson]

Hello, let me start by admitting I know I should have had an accountant do my taxes! I have a single member LLC for a property management company. The company collects all rents, so I have 1099 MISC from several agencies. I, in turn, pay this money to the owners. Where to I enter these payments to the owners? It must be considered an expense, (because I have to claim the rent recieved as income) as I am merely a pass through, but I do not know where it would go.

Also, when it asks me for gross income, how do I handle accounts recievables? Do I simply leave this amount out of my gross income?

Also, I have several idependent contractors who I 1099, do I enter their pay under "contract labor" or wages?

Any help is appreciated.
Thank you