just the ones marked incorrect please!

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 $100,000 cash on 1/01 b. GIPI purchased a gymnasium building and gym equipment on 1/02 for $50,000, 80% of which related to the gymnasium and 20% to the equipment. C. GIPI paid $260 cash on 1/03 to have the gym equipment refurbished before it could be used. d. GIPI provided $4,000 in training on 1/04 and expected collection in February C. GIPI collected $36,000 cash in training fees on 1/10, of which $34,000 related to January and $2,000 related to February f. GIPI paid $23,000 of wages and $7,000 in utilities on 1/30. g. GIPI will depreciate the gymnasium building using the straight-line method over 20 years with a residual value of $2.000. Gym equipment will be depreciated using the double-declining-balance method, with an estimated residual value of $2,250 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 $350 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-dayold 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. Jan 04 5,000 Accounts Receivable Service Revenue 5,000 Jan 10 36,000 Cash Service Revenue Deferred Revenue 34,000 2,000 Jan 30 Salaries and Wages Expense Utilities Expense Cash 23,000 7,000 30,000 Jan 31 Depreciation Expense Accumulated Depreciation Equipment Accumulated Depreciation Buildings Jan 31 Bad Debt Expense Allowance for Doubtful Accounts Jan 31 Bad Debt Expense Allowance for Doubtful Accounts Jan 31 Income Tax Expense Income Tax Payable GRID IRON PREP INC. Income Statement For the Month Ended January 31 Revenue 39,000 7,000 23,000 Service Revenue Utilities Expense Expenses Salaries and Wages Expense Advertising Expense Depreciation Expense Bad Debt Expense Utilities Expense 0 7,000 0 30,000 $ Total Expenses Income before Income Tax Expense Net Income