Selected account balances for Wildhorse Company at January 1, 2020, are presented below.

Accounts Payable

$13,500

Accounts Receivable

22,600

Cash

18,000

Inventory

13,400

Wildhorse's sales journal for January shows a total of $111,000in the selling-price column, and its one-column purchases journal for January shows a total of $77,500.

The column totals in Wildhorse's cash receipts journal are Cash Dr. $61,600; Sales Discounts Dr. $2,600; Accounts Receivable Cr. $44,000; Sales Revenue Cr. $6,800; and Other Accounts Cr. $13,400.

The column totals in Wildhorse's cash payments journal for January are Cash Cr. $54,700; Inventory Cr. $1,600; Accounts Payable Dr. $46,100; and Other Accounts Dr. $10,200. Hulse's total cost of goods sold for January is $62,200.

Accounts Payable, Accounts Receivable, Cash, Inventory, and Sales Revenue are not involved in the Other Accounts column in either the cash receipts or cash payments journal, and are not involved in any general journal entries.

What is the Inventory and Sales Revenue balance?