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 $ $132,500$

Accounts receivable $16,100$

Office supplies $13,700$

Office equipment $150,100$

Accounts payable $22,900$

Helen Rojas, Capital, September $1,20$X$1106,900$

Fees income $311,700$

Advertising expense $26,100$

Salaries expense $64,100$

Telephone expense $3,300$

Withdrawals $36,100$

Prepare an income statement for the month of September $20$X$1.$