the journal entries are completed and correct, could you help me complete the income statement and trial balance for the entries please? thank you have a great easter!

Date Jan 1 Accounts and Explanation Cash Common Stock MN Debit Credit $140,000 $140,000 Jan 2 Gym Building Gym Equipment Cash $43,200 $10,800 $54,000 Jan 3 $600 Gym Equipment Cash $600 Jan 4 $8,000 Accounts Receivable Training Revenue $8,000 Jan 10 $40,000 Cash Training Revenue Unearned training revenue $36,000 $4,000 Jan 30 Wages Expense Utilities Expense Cash $26,500 $7,000 $33,500 Jan 31 $777 Depreciation Expense Accumulated Depreciation - Gym Equipment (2*10800*1/4)*1/12 Accumulated Depreciation - Gym Building (43200 - 4000/10) * (112) $450 $327 Jan 31 $240 Advertising Expense Accounts Payable $240 Jan 31 Bad Debt Expense (8000 * 3%) Allowance for doubtful debts $240 ARA Jan 31 $2.773 Income Tax Expense (36000+8000-26500-7000-777-240-240)*0.30 Income Tax Payable $2.773 a GIP issued stock in exchange for $40.000 cash on 1/01 GIPT purchased a gymnasium building and gym equipment on 1/02 for $54000, 80% of which related to the gymnasium and 20% to the equipment CGIP paid $600 cash on 103 to have the gym equipment refurbished before it could be used. d GIP provided $8,000 in training on 1/04 and expected collection in February e GIP collected $40,000 cash in training foes on 1/10, of which $36.000 related to January and $4,000 related to February GIPI paid $26,500 of wages and $7.000 in utilities on 130. g. GIP 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 $3.500 at the end of Its four-year useful life. Record depreciation on 131 equal to one-twelfth the yearly amount h GIPI received a bill on 1/31 for $240 for advertising done on 131. The bill has not been paid or recorded I GIP uses the aging method for estimating doubtful accounts and, on 131. wil record an estimated 3 percent of its under 30 day-old accounts as not collectible GIPT's Income tax rate is 30% Assume depreciation for tax is the same amount as depreciation for financial reporting purposes Statement of General General Requirement mal Balance Income Journal Ledger Statement Retained Balance Sheet Earrings Choose 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 PREPINC Income Statement For the Month Ended January 31 oooooo come before Income Tax aspiring to play college football The following transactions occurred during the month ended January 31 a GIPssued stock in exchange for $140,000 cash on 1/01 GIPI purchased a gymnasium building and gym equipment on 1/02 for $54,000,80% of which related to the gymnasium and 20% to the equipment CGIP paid $600 cash on 103 to have the gym equipment refurbished before it could be used d. GIP provided $8,000 in training on 104 and expected collection in February GIPI collected $40,000 cash in training fees on 1/10, of which $36.000 related to January and $4.000 related to February GIPI paid $26,500 of wages and $7.000 In utilities on 130. 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 $3.500 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 131 for $240 for advertising done on 1.31. The bill has not been paid or recorded. GIP 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 GIPTS Income tax rate is 30% Assume depreciation for tax is the same amount as depreciation for financial reporting purposes State of Requirement General General income har Journal Retained S Ledger Banche tatement Earnings Prepare the statement of retained earnings for the month ended January 31. You will need to determine and enter the accounts and balances to prepare the Statement of Retained Earings. (Round your final answers to the nearest whole dollar amount.) GRID IRON PREP, INC Statement of Retained Earnings For the Month Ended January 31 Balance, January 31 & Income Statement Balance