Could someone please help with this problem I really need help with the calculations for journal entries for 9 and 10 all the rest are correct, Thank you very much in advance.

Grid Iron Prep Inc. (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 $200,000 cash on 1/01. b. GIPI purchased a gymnasium building and gym equipment on 1/02 for $62,000, 80% of which related to the gymnasium and 20% to the equipment c. GIPI paid $200 cash on 1/03 to have the gym equipment refurbished before it could be used d. GIPI provided $7,000 in training on 1/04 and expected collection in February. e. GIPI collected $45,000 cash in training fees on 1/10, of which $43,000 related to January and $2,000 related to February. f. GIPI paid $27,000 of wages and $9,500 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 $2,500. Gym equipment will be depreciated using the double-declining-balance method, with an estimated residual value of $3,500 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 $480 for advertising done on 1/31. The bill has not been paid or recorded. 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. GIPI's income tax rate is 30%. Assume depreciation for tax is the same amount as depreciation for financial reporting purposes. Date Credit No General Journal Debit Cash 1 Jan 01 200,000 Common Stock 200,000 Jan 02 2 Buildings 49,600 Equipment 12,400 62,000 Cash Equipment Jan 03 3 200 200 Cash Accounts Receivable 4 Jan 04 7,000 Service Revenue 7,000 Cash 45,000 5 Jan 10 Service Revenue 43,000 Deferred Revenue 2,000 Salaries and Wages Expense 6 Jan 30 27,000 Utilities Expense 9,500 Cash 36,500 Depreciation Expense 7 Jan 31 918 Accumulated Depreciation-Buildings 393 525 Accumulated Depreciation-Equipment Advertising Expense 8 Jan 31 480 Accounts Payable 480 Bad Debt Expense Allowance for Doubtful Accounts 9 Jan 31 Income Tax Expense Jan 31 Income Tax Payable 10 CO