\begin{tabular}{lrrr} \hline Cash & $2,900 & S. Filmore, Withdrawals & $800 \\ Accounts Receivable & 1,800 & Professional Fees & 3,500 \\ Office Equipment & 14,700 & Salaries Expense & 650 \\ Accounts Payable & 4,000 & Utilities Expense & 450 \\ S. Filmore, Capital, Sep. 1, 201X & 14,100 Rent Expense & 300 \\ \hline \end{tabular} twes In capita