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	$	67,900
Accounts Receivable		9,700
Office Supplies		8,500
Office Equipment		76,700
Accounts Payable		13,100
Selena Cantu, Capital, September 1, 2019		55,100
Fees Income		157,500
Advertising Expense		14,700
Salaries Expense		33,700
Telephone Expense		3,300
Withdrawals		11,200