Could someone please show me where the journal entries

Question

Case- BTown Coach Service

My January Net Income and Total Assets and Liabilites are not equaling what I know to be the answer is. Could someone please show me where the journal entries, income statement and balance sheet are wrong?

Nov-15	1	Cash		500,000
		Common Stock			50,000
		Security Premium			450000
	1	Land		100,000
		Building		400,000
		Common Stock			50,000
		Security Premium			450,000
	15	Harbor Legal Expense		50,000
		Accounts Pay. (Harbor)			50,000
	15	Deposit--Bus		100,000
		Cash			100,000
	30	Accounts Pay. (Harbor)		50,000
		Cash			25,000
		Common Stock			2,500
		Security Premium			22,500
Dec-15	1	Advertisement Expense		1,000
		Cash			1,000
	5	Computer & Software Expense		60,000
		Cash			60,000
	5	Prepaid Service Expense		3,600
		Cash			3,600
	15	Office Suppies Expense		800
		Accounts Payable (Office Supplies)			800
	22	Prepaid Liability Insurance		66,000
		Cash			66,000
	31	Bus Expense		4,100,000
		Deposit--Bus			100,000
		Notes Payable			4,000,000
	31	Advertisement Expense		7,000
		Accounts Paybale Ad Agency			7,000
	31	Salary Expense (Accountant)		2,500
		Cash			2,500
	31	Utilities Expense		4000
		Cash			3000
		Accounts Payable (Utilities)			1000
Jan-16	5	Parts Expense		38,710
		Accounts Pay (Suppliers)			38,710
	10	Accounts Payable (Office Supplies)		800
		Cash			800
	15	Accounts Pay Supplies		38710
		Cash			38710
	31	Accounts Payable Ad Agency		7,000
		Cash			7,000
	31	Accounts Payable (Utilities)		1,000
		Cash			1,000
	31	Accounting Expense (CPA)		4,000
		Accounts Payable (CPA)			4,000
	31	Cash		229,348
		Processing Fees Expense		1,153
		Revenue			230,500
	31	Revenue		37600
		Prepaid Revenue			37600
	31	Fuel Expense		8410
		Cash			8410
	31	Salary Expense (Bus Driver)		48750
		Cash			48750
	31	Phone and Internet Service Expense		1,000
		Accounts Payable (Internet)			1,000
	31	Utilities Expense		3,000
		Cash			2,500
		Accounts Payable (Utilities)			500
	31	Depreciation Expense on Building		833
		Depreciation Expense on Buses		17083
		Depreciation Expense on Comp. & Software		1000
		Accumulated Depreciation--Building			833
		Accumulated Depreciation--Bus			17083
		Accumulated Decreciation--Comp & Software			1000
	31	Service Cost Expense (Software)		300
		Cash			300
	31	Liability Insurance Expense		2750
		Prepaid Liability Insurance			2750
	31	Interest Expense		33333
		Interest Payable			33333