Can you find out error in the solution attached? Question is there in the image.

Peter's Ourling Inc. operates several curling centres {for games and equipment sales}. The following transactions occuned in the month of October. {a} Peter's collected $15,250 from customers for games played in October. {le Peter's sold $1D.25|3 in curling equipment inventory; received $5,501] in cash and the rest on account; cost of sales is some. [all Peter's received $4,5EID from customers on account who purchased merchandise in September. {oil The curling league gave Peter's a deposit of $5,DDEI for the upcoming fall season. {e} Peter's paid $5,50D for The September electricity bill and received the October bill for $5,05l} to be paid in November. ( Peter's paid $T,5l] to employees for work in October. {'ng Peter's purchased $2,250 in insurance for coverage from October '1 to December 31. {fr} Peter's paid $2,360 to plumbers for repairing a broken pipe in the 1.Irashrooms. Prepare a statement of earnings for Peter's Curling Inc. for the month of October 2D1T. Use an income tax rate of 3D percent. ' evenue Cost of sales Expe nses: Salaries Utilities in _"-J L'h D [:1 Repairs Total expenses Earnings before income taxes _|'\\..'I _l"\\..'l _|'J'l M 'l D U1 U1 U1 I: I: [:1 et earnings