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	$	67,300
Accounts Receivable		9,100
Office Supplies		7,900
Office Equipment		76,100
Accounts Payable		12,500
Selena Cantu, Capital, September 1, 2019		54,500
Fees Income		156,900
Advertising Expense		14,100
Salaries Expense		33,100
Telephone Expense		2,700
Withdrawals		13,600

Required:

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