please help me fix my mistakes

Tony and Suzie graduate from college in May 2021 and begin developing their new business. They begin by afering clinics for basic outdoor activities such as mountain biking or kayaking. Upon developing a customer bose, they'll hold their first adventure races. These races will involve four-person teams that race from one checkpoint to the next using a combination of kayaking, mountain biking, orienteering, and trail running. In the long run, they plan to sell outdoor gear and develop a ropes course for outdoor enthusiasts. On July 1, 2021, Tony and Suzie organize their new company as a corporation, Great Adventures inc. The articles of incorporation state that the corporation will sell 33,000 shares of common stock for $1 each. Each share of stock represents a unit of ownership. Tony and Suzie will act as co-presidents of the company. The following transactions occur from July 1 through December 31. Jul. 1 Sell 516,59e of comon stock to Suzie. Ju1. 1 Selt 516,500 of conson stock to Tony. Jul. 1 Purchase a one-year insurance policy for $4,560 (\$38e per nonth) to cover injuries to participants during outdoor clinics. 3ul. 2 Pay legal fees of $1,7ee asseciated with incorporation. Jul, 4 Purchase office supplies of $1,800 on account. Jul. 7 Pay for advertising of $240 to a local newspaper for an upconing mountain biking clinic to be held on Juty 15. Attendees will be charged $40 on the day of the clinic. 3u1. 8 Purchase 10 nountain bikes, paying $13,600 cash. Jut. 15 on the day of the clinic, Great Adventures receives cash of $2,800 from 7e bikers. Tooy conducts the mountain biking clinic. Jul. 22 because of the success of the first mountain biking clinic, Tony holds another mountain biking clinic and the conpany receives $3,400, Jul. 24 Pay $710 to a local radio station for advertising to appear inediately. A kayaking clinic with be held on August 10, and attendees can pay $150 in advance or $200 on the day of the clinic. Jut. 30 Great Adventures receives cash of $7,508 in advance fron 50 kayakers for the upconing kayak clinic. Aug. 1 Great Adventures obtains a $36, eee low-interest loan for the company fron the city council, which has recently passed an initiative encouraging business developnent related to outdoor activities. The loan is due in three years, and 64 annual interest is due each year on July 31. Aug. 4 The company purchases 14 kayaks, paying $22,80e cash. Aug. 10 Twenty additional kayakers pay \$4,ee (s200 each), in addition to the $7,500 that was pasd in advance on Juty 30 , on the day of the clinic. Tony conducts the first kayak clinic. Aug. 17 Tony conducts a second kayak clinic, and the corpany recelves $12,40e cash. Aug. 24 office supplies of $1,800 purchased on Juty 4 are paid in full. Sep. 1 To provide better storage of eountain bikes and kayaks when not in use, the conpany rents a storage shed for one year, paying $3,480 ( $290 per nonth) in advance. Sep. 21 Tony conducts a rock-clinbing clinic. The corpany receives $15,200 cash. oct, 17 Tony conducts an orientering clinic. Participants practice her to understand a topographicel man, read a Oct, 17 Tony conducts an orjenteering ctinic. Participants practice now to usderstand a topographicat nap, read an altimeter, use a compass, and orient through heavity wooded areas. The coapany recelves $19,96g cash. bec. 1 Tony decides to hold the conpany's first adventure race on Decenber 15 . Four-person teans will race from checkpoint to checkpoint using a coebination of countain biking, kayaking, orienteering. trail running, and rock-clinbing skills. The first tean in each category to conplete all checkpoints in order wins. The entey fee for each tean is $560. Dec. 5 To belp organize and pronote the race, Tony hires his college rooneate, Victor. Victor will be paid sJe in salary for each team that conpetes in the race. His salory will be paid after the race. Dec. 6 The company pays 51,500 to purchase a perait fros a state park where the race wit be held. The asount is recorded as a iscellanceus expense. bec. 12 The coepany purchases racing supplies for $2,100 on account due in 30 days, 5 upplies inctude trophies for the top-finishing teaes in each category, promotional shirts, snack foeds and drinks for participants, and field. narkers to prepare the racecourse. Dec, 15 The conpany receives $22,400 cash fron a total of forty teans, and the race is held. Dec. 16 The conpany pays Victor's salary of 92,80e. Dec. 31 Us coppany pays a dividend of 14,700(12,35 to Tony and 52,356 to 5,yzie). get aarried. Suzie accepts and they get-sarriedt fond for 13,909 . Tony surprises surie by proposing that they The following information relates to year-end adjusting entries as of December 31, 2021. a. Depreciation of the mountain bikes purchased on July 8 and kayaks purchased on August 4 totals $7,2B0. b. Sox months' of the one-year insurance policy purchased on July 1 has expired. c. Four months of the one-year rental agreement purchased on September 1 has expired. d. Of the $1,800 of oftice supplies purchased on July 4,$360 remains. e. Interest expense on the $36,000 loan obtained from the city council on August 1 should be recorded. f. Of the $2,100 of racing supplies purchased on December 12,$240 remains 9. Suzie calculates that the company owes $14,700 in income taxes