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 $ 133,000 Accounts receivable 16,600 Office supplies 14,200 Office equipment 150,600 Accounts payable 23,400 Helen Rojas, Capital, September 1, 20X1 107,400 Fees income 312,200 Advertising expense 26,600 Salaries expense 64,600 Telephone expense 3,800 Withdrawals 36,600 Prepare an income statement for the month of September 20X1