Rachel Rivers started the Rivers Charter Service at the beginning of August $20$X$1.$ On August $31,20$X$1,$ the accounting records of the business showed the following information.

Equipment $ $23,000$ Rent Expense $ $5,900$

Accounts Receivable $3,600$ Cash $7,000$

Fees Income $32,500$ Salaries Expense $11,800$

Boats $108,000$ Utilities Expense $2,400$

Gasoline Expense $8,600$ Supplies $4,600$

Loans Payable $82,500$ Initial Investment $56,000$

Owners$$ Withdrawal $3,100$ Accounts Payable $7,000$

Prepare an income statement for the month.