Public relations Inc. managed a grand opening party on behalf of a new restaurant on April 15, 2009. Public relations charged the restaurant $2100. The restaurant paid for $1800 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 for the balance sheet at April 30, 2009?

Please see the attached picture

The following are the choices for both columns:

1) decrease

2) increase

3) net effect of $0

4) no effect