At the beginning of September, Jorge Rodriguez started Rodriguez 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 $ 133,800
Accounts Receivable 17,400
Office Supplies 15,000
Office Equipment 151,400
Accounts Payable 24,200
Jorge Rodriguez, Capital, September 1, 20X1 108,200
Fees Income 313,000
Advertising Expense 27,400
Salaries Expense 65,400
Telephone Expense 4,600
Withdrawals 37,400
Prepare an income statement for the month of September 20X1.