7 and 10 is wrong please explain

Grid Iron Prep Incorporated (GIPI) is a service business incorporated in January of the current year to provide personal training for athletes aspiring to play college football. The following transactions occurred during the month ended January 31. a. GIPI issued stock in exchange for $180,000 cash on 1/01. b. GIPI purchased a gymnasium building and gym equipment on 1/02 for $56,000,80% of which related to the gymnasium and 20% to the equipment. c. GIPI paid $500 cash on 1/03 to have the gym equipment refurbished before it could be used. d. GIPI provided $5,000 in training on 1/04 and expected collection in February. e. GIPI collected $44,000 cash in training fees on 1/10, of which $39,000 related to January and $5,000 related to February. f. GIPI paid $25,000 of wages and $8,500 in utilities on 1/30. g. GIPI will depreciate the gymnasium building using the straight-line method over 10 years with a residual value of $6,000. Gym equipment will be depreciated using the double-declining-balance method, with an estimated residual value of $2,500 at the end of its four-year useful life. Record depreciation on 1/31 equal to one-twelfth the yearly amount. h. GIPI received a bill on 1/31 for $120 for advertising done on 1/31. The bill has not been paid or recorded. i. GIPI uses the aging method for estimating doubtful accounts and, on 1/31, will record an estimated 3 percent of its under-30-day-old accounts as not collectible. j. GIPl's income tax rate is 30%. Assume depreciation for tax is the same amount as depreciation for financial reporting purposes. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{1} & 1 & January 01 & Cash & 180,000 & \\ \hline & & & Common Stock & & 180,000 \\ \hline \multirow[t]{3}{*}{>} & 2 & January 02 & Buildings & 44,800 & \\ \hline & & & Equipment & 11,200 & \\ \hline & & & Cash & & 56,000 \\ \hline \multirow[t]{2}{*}{} & 3 & January 03 & Equipment & 500 & \\ \hline & & & Cash & & 500 \\ \hline \multirow[t]{2}{*}{} & 4 & January 04 & Accounts Receivable & 5,000 & \\ \hline & & & Service Revenue & & 5,000 \\ \hline \multirow[t]{3}{*}{} & 5 & January 10 & Cash & 44,000 & \\ \hline & & & Deferred Revenue & & 5,000 \\ \hline & & & Service Revenue & & 39,000 \\ \hline \multirow[t]{3}{*}{} & 6 & January 30 & Utilities Expense & 8,500 & \\ \hline & & & Salaries and Wages Expense & 25,000 & \\ \hline & & & Cash & & 33,500 \\ \hline \multirow[t]{3}{*}{} & 7 & January 31 & Depreciation Expense & 841 & \\ \hline & & & Accumulated Depreciation-Buildings & & 3,880 \\ \hline & & & Accumulated Depreciation-Equipment & & 488 \\ \hline \multirow[t]{2}{*}{} & 8 & January 31 & Advertising Expense & 120 & \\ \hline & & & Accounts Payable & & 120 \\ \hline \multirow[t]{2}{*}{} & 9 & January 31 & Bad Debt Expense & 150 & \\ \hline & & & Allowance for Doubtful Accounts & & 150 \\ \hline \multirow[t]{2}{*}{} & 10 & January 31 & Income Tax Expense & 109 & \\ \hline & & & Income Tax Payable & & 109 \\ \hline \end{tabular}