Public Relations, Inc., managed a grand opening party on behalf of a new restaurant on April 15, 2009. Public Relations charged the restaurant $2,100. The restaurant paid for $1,800 of the bill from Public Relations, Inc., on April 20, 2009. The remaining balance was paid on May 5, 2009. How did these transactions affect Public Relations’ income statement for the month of April and the balance sheet at April 30, 2009?