On May $1,2024,$ Varga Tech Services signed a $$81,000$ consulting contract with Shaffer Holdings. The contract requires Varga to provide computer technology support services whenever requested over the period from May $1,2024,$ to April $30,2025,$ with Shaffer paying the entire $$81,000$ on May $1,2024.$

How much revenue should Varga recognize in $2024?$

Note: Do not round intermediate calculation.

How much revenue will Apache recognize for the sale $($ignoring interest$),$ assuming that it recognizes revenue at the point in time at which it transfers the land to the construction company?

Note: Leave no cells blank $-$ be certain to enter $"0"$ wherever required.