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 Accounts receivable Office supplies $132,400 16,000 13,600 office equipment 150,000 Accounts payable 22,800 Helen Rojas, Capital, September 1, 20x1 106,000 Fees income 311,600 Advertising expense Salaries expense Telephone expense Withdrawals 26,000 64,000 3,200 36,000