Business transactions completed by Susan Allen during the month of September are as follows. Using the following transactions, record journal entries, create financial statements, and assess the impact of each transaction on the financial statements. September 1 Allen invested $108,000 cash along with office equipment valued at $26,600 in a new sole proprietorship named SA Consulting. September 3 The company purchased land valued at $40,000 and a building valued at $161,600. The purchase is paid with $31,600 cash and a long-term note payable for $170,000. September 5 The company purchased $3,600 of office supplies on credit. September 7 Allen invested a personal automobile in the company. The automobile has a value of $19,700 and is to be used exclusively in the business. September 9 The company purchased $7,700 of additional office equipment on credit. September 11 The company paid $3,000 cash salary to an assistant. September 13 The company provided services to a client and collected $5,500 cash. September 15 The company paid $1,400 cash for this month's utilities. September 17 The company paid $3,600 cash to settle the account payable created on September 5. September 19 The company purchased $20,300 of new office equipment by paying $20,300 cash. September 21 The company completed $7,000 of services for a client, who must pay within 30 days. September 23 The company paid $3,000 cash salary to an assistant. September 25 The company received $5,000 cash in partial payment on the receivable created on September 21. September 27 Allen withdrew $2,000 cash from the company for personal use.