Dominick Lopez operates a consulting firm called Tech Today. On August 31, the company’s records show the following accounts and amounts for the month of August. Use this information to prepare an August income statement for the business.

Cash

$ 8,360

D. Lopez, Withdrawals

$ 3,000

Accounts receivable

17,000

Consulting fees earned

17,000

Office supplies

3,250

Rent expense

4,550

Land

46,000

Salaries expense

8,000

Office equipment

18,000

Telephone expense

560

Accounts payable

8,000

Miscellaneous expenses

280

D. Lopez, Capital, July 31

4,000

Owner investments

80,000

Prepare an August statement of owner’s equity for Tech Today. (The owner invested $84,000 cash in the company during the first week of August.)