On September 1, 2014, Fast Track, Inc. was started with $30,000 invested by the owners as contributed capital. On September 30, 2014, the accounting records contained the following amounts:

Accounts payable $1800 Dividends declared and paid $1,900

Accounts receivable 2,200 Office equiment 25,000

Accumulated depreciation 500 Office supplies 1,750

Cash 10,000 Office supplies expense 600

Consulting fees revenue 19,200 Rent expense 2,400

Common stock 30,000 Salary expense 6,900

Depreciation expense 500 Telephone expense 250

Prepare an income statement for September for the first month of Fast Track's operation. Ignore income taxes.