please answer red part!!

JANUARY TRANSACTIONS Jan 2: Issued 100,000 shares of common stock for $ 100,000 cash. Jan 3: Purchased a warehouse and land for $80,000 cash. The land is valued at $20,000 and the warehouse is valued at $60,000. Borrowed $50,000 cash on a 3-year promissory note to Third State Bank. Jan 6: Purchased five new delivery trucks for a total of $45,000 cash. Jan 31: Performed delivery services in January totaling $ 15,900. $8,410 was received in cash. The other $7,490 was on account. Jan 31: Purchased $3,230 in fuel and lubricant on account during January. Jan 4: PART 3 Post the GENERAL JOURNAL ENTRIES (GJES) to the GENERAL LEDGER accounts. Use the Excel spreadsheet labeled General Ledger. PART 4 Calculate the UNADJUSTED BALANCE (UAB) for each GENERAL LEDGER account. PART 5 Prepare an UNADJUSTED TRIAL BALANCE (ATB) for January 31. PART 6 Use the information below to prepare the January 31 ADJUSTING JOURNAL ENTRIES (AJEs). AJE 1 January DEPRECIATION EXPENSE is $750 for the DILIVERY TRUCKS and $167 for the WAREHOUSE BUILDING AJE 2 Accrued INTEREST EXPENSE for January was $417. Accrued interest payments are due every January 1 and July 1, until the principle is repaid. AJE 3 INCOME TAX EXPENSE is 30% of the PRE-TAX INCOME amount. PART 7 Post the ADJUSTING JOURNAL ENTRIES (AJEs) to the GENERAL LEDGER accounts. PART 8 Calculate the ADJUSTED BALANCE (AB) for each GENERAL LEDGER account. PART 9 Prepare an ADJUSTED TRIAL BALANCE (ATB) for January 31. PART 10 Use the ADJUSTED BALANCES to prepare a multi-step INCOME STATEMENT for the month ending January 31, 20XX. BLUE JAY DELIVERY SERVICE, INC. INCOME STATEMENT FOR MONTH ENDING JANUARY 31, 20XX