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Guy McKinley started the McKinley Charter Service at the beginning of August 2019. On August 31, 2019, the accounting records of the business showed the following information.
| Equipment | $ | 18,900 | Rent Expense | $ | 6,500 | |||
| Accounts Receivable | 2,000 | Cash | 7,600 | |||||
| Fees Income | 36,500 | Salaries Expense | 12,400 | |||||
| Boats | 100,000 | Utilities Expense | 1,600 | |||||
| Gasoline Expense | 9,200 | Supplies | 5,200 | |||||
| Loans Payable | 79,500 | Initial Investment | 48,000 | |||||
| Owners’ Withdrawal | 5,150 | Accounts Payable | 4,550 | |||||
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Prepare an income statement and a statement of owner's equity for the month and a balance sheet as of August 31, 2019.
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