Serenity Systems Co$.$ offers its services to residents in the Minneapolis area. Selected accounts from the ledger of Serenity Systems Co$.$ for the fiscal year ended December $31,20$Y$1,$ are as follows:

Farhan Wasti, Capital

Dec. $3172,400$ Jan. $1(20$Y$1)1,375,000$

Dec. $31338,000$

Farhan Wasti, Drawing

Mar. $3118,100$ Dec. $3172,400$

June $3018,100$

Sept. $3018,100$

Dec. $3118,100$