Credit terms of n$/30,$ FOB shipping point, to all purchased merchandise

Perpetual inventory system

Gross method to record purchases and sales on account

Inventory is maintained using FIFO

Required to collect sales tax on retail sales of merchandise at

$6\%$ of the sales price

Sales tax is remitted to the state on the $15$th of the following month

For entry $1($verified as correct$)$:

Land allocation: $$235350$

Building allocation: $$240,580$

Office Equipment allocation: $$47,070$

Net Income is supposed to be $$39,560$

I need help with the journal entries becuse my net income is incorrect