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	$	133,400
Accounts receivable		17,000
Office supplies		14,600
Office equipment		151,000
Accounts payable		23,800
Helen Rojas, Capital, September 1, 20X1		107,800
Fees income		312,600
Advertising expense		27,000
Salaries expense		65,000
Telephone expense		4,200
Withdrawals		37,000

Prepare an income statement for the month of September 20X1.

ROJAS WEALTH MANAGEMENT CONSULTING
Income Statement
Month Ended September 30, 20X1
Revenue
Accounts receivable		$17,000
Expenses
Total expenses		0
		$17,000