At the beginning of September, Helen Rojas started Rojas 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. Prepare an income statement for the month of September 20X1.

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Cash Accounts Receivable Office Supplies Office Equipment Accounts Payable Helen Rojas, Capital, September 1, 20X1 $132,400 16,000 13,600 150,000 22,800 106,800 Fees Income Advertising Expense Salarles Expense Telephone Expense Withdrawals 311,600 26,000 64,000 3,200 36,000