foliowing trapsections occurred during the month ended January 31: a. G.Pissued stock in exchange for $140.000 cash on 101 . b. GiPi purchesed a gymnaslum bulleling and gyim cepipment on 102 for $54,000,80, of which reiated to the 9y ynnasium and 20% to the equipment. e GIPI paid $600 cash on 103 to have the gym equipment refurbished before if could be used. d. GIPI provided $8,000 in training on 104 and expected collection in February. E. GiPl collected $40.000 cash in training fees on tho, of which $36,000 related to January and $4,000 related to Febraary. R.GIPl paid $26,500 of wages and $7.000 in utilites on 1/30. h. GIPl received a bili on 1/31 for $240 for advertising done on 131 The bit has not been paid or recorded. /. GiPis income tax rate is 30%. Assume depreciation for tax is the same amount as depreciation for financial reporting purposes General Journal tab - Prepare journal entries to record the transactions and adjustments listed in (a) to (j). Review the accounts as shown in the General Ledger and Trial Balance tabs. General Ledger tab - Each journal entry is posted automatically to the general ledger. Trial Balance tab - You may view the adjusted trial balance. Income Statement tab - Prepare the income statement for the month ended January 31. Statement of Retained Earnings tab - Prepare the statement of retained earnings for the month ended January 31 . Balance Sheet tab - Prepare the balance sheet as of January 31