I don't understand why my Accounts Receivable, Buildings and Equipment are wrong. Can somebody please help me correct this? Thank You!

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 $160,000 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 $300 cash on 1/03 to have the gym equipment refurbished before it could be used. d. GIPI provided $10,000 in training on 1/04 and expected collection in February. e. GIPI collected $42,000 cash in training fees on 1/10, of which $39,000 related to January and $3,000 related to February. f. GIPI paid $29,500 of wages and $8,000 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 $5,000. Gym equipment will be depreciated using the double-declining-balance method, with an estimated residual value of $4,500 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 $670 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. 1. GIPI's income tax rate is 30%. Assume depreciation for tax is the same amount as depreciation for financial reporting purposes. 108,200 10,000 118,200 44,800 X 11,500X 174,500 GRID IRON PREP INC. Balance Sheet As of January 31 Assets Current Assets Cash Accounts Receivable Total Current Assets Buildings Equipment Total Assets Liabilities Current Liabilities Accounts Payable Income Tax Payable Deferred Revenue Total Current Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity $ 670 2,916 3,000 6,586 160,000 6,803 166,803 173,389