Olivia's Apple Orchard had the following transactions during the month of September, the first month in business.

Transaction - Amount

Amount owed for land purchase - $51,000

Apple sales: cash - 3,100

Apple sales: credit - 6,500

Collections of credit sales - 4,500

Cash purchase of equipment - 11,000

Owner investments - 26,000

Wages expenses paid - 6,200

Fuel expenses paid - 400

Amount owed for utility expense - 1,300

Determine the amount of revenue and expenses for Olivia's Apple Orchard for the month of September.