At the beginning of September, Helen Rojas started Rojas Wealth Management Consulting, a firm that offers financial planning and advice about investing and managing money. On September 30, the accounting records of the business showed the following information.

Cash	$	67,000
Accounts receivable		8,800
Office supplies		7,600
Office equipment		75,800
Accounts payable		12,200
Helen Rojas, Capital, September 1, 20X1		54,200
Fees income		156,600
Advertising expense		13,800
Salaries expense		32,800
Telephone expense		2,400
Withdrawals		14,800

Required:

Prepare a statement of owners equity for the month of September and a balance sheet for Rojas Wealth Management Consulting as of September 30, 20X1.