Ive tried multipule strategies but still get the wrong answer, any help is appreciated

Update: equipment on Jan 02 is 10400, not 9400

Prepare journal entries to record the transactions and adjustments listed in (a) to (1). Review the accounts as shown in the General Ledger and Trial Balance tabs. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest whole dollar amount.) No Date General Journal Debit Credit January 01 Cash 300,000 Common Stock 300,000 January 02 41,600 9,400 52,000 January 03 200 200 January 04 10,000 10,000 January 10 40,000 5,000 35,000 January 30 25,000 8,500 33,500 January 31 January 31 January 31 January 31 1 2 3 4 5 6 7 8 9 10 Buildings Equipment Cash Equipment Cash Accounts Receivable Service Revenue Deferred Revenue Service Revenue Salaries and Wages Expense Utilities Expense Cash Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Advertising Expense Accounts Payable Bad Debt Expense Allowance for Doubtful Accounts Income Tax Expense > >>> >> O > 000 O 00 00 00 General Ledger > 275 x 740 300 3,055 121 x 154 x 740 300 3,055 General General Income Requirement Trial Balance Statement of Retained Balance Sheet Earnings Journal Ledger Statement Use the dropdowns to select the appropriate accounts to be reported on the income statement. However, you will need to calculate and enter the amount of the Income before Income Tax Expense and net income or loss for the period. (Round your final answers to the nearest whole dollar amount.) GRID IRON PREP INCORPORATED Income Statement For the Month Ended January 31 Revenues: Statement of Retained Earnings > Service Revenue Operating Expenses: Salaries and Wages Expense Utilities Expense Depreciation Expense Advertising Expense Bad Debt Expense Total Operating Expenses Income before Income Tax Expense Income Tax Expense Net Income 45,000 0 25,000 8,500 275 740 300 0 $ 34,815 10,185 3,055 $ 7,130 4 4 4 > " 33 Grid Iron Prep Incorporated (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 $300,000 cash on 1/01. b. GIPI purchased a gymnasium building and gym equipment on 1/02 for $52,000, 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 $10,000 in training on 1/04 and expected collection in February. e. GIPI collected $40,000 cash in training fees on 1/10, of which $35,000 related to January and $5,000 related to February. GIPI paid $25,000 of wages and $8,500 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 $4,000. Gym equipment will be depreciated using the double-declining-balance method, with an estimated residual value of $3,000 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 $740 for advertising done on 1/31. The bill has not been paid or recorded. 1. 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