At the beginning of September, Selena Cantu started Cantu 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	$	67,600
Accounts Receivable		9,400
Office Supplies		8,200
Office Equipment		76,400
Accounts Payable		12,800
Selena Cantu, Capital, September 1, 2019		54,800
Fees Income		157,200
Advertising Expense		14,400
Salaries Expense		33,400
Telephone Expense		3,000
Withdrawals		12,400

Required:

Prepare a statement of balance sheet for the month of September and a balance sheet for Cantu Wealth Management Consulting as of September 30, 2019.