Determine residency starting date due to multi-entry

[Steph]

Publication 519 says:
“If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. “

I met both the substantial presence test (240 days in 2007) and green card test (married to a US citizen, applied green card and got approved in Oct. 2007), and not sure when my residency starting date is since I entered U.S. 3 times in 2007. My questions are:
Q1: It is important to determine my residency starting date because this is the date I need to report my foreign source income received from this date on, right? I received only foreign income.
Q2: I stayed in the US from 12/1/2006 to 1/31/2007 via B1 visa. 2nd visit was from 5/1 to 9/1, also via B1 visa. Then 3rd visit was from 10/1 to 12/31/2007. My green card was approved on 10/10. According to the above citing from Publication 519, it seems my residency starting date is 1/1/2007. Am I correct? Please help!

[Atlanta Tax Guru]

Once your Green Card was approved, you were considered a resident alien for the ENTIRE YEAR.

Hence, you must report ALL world-wide income for 2007 on your 2007 tax return.