cant get these two right

Uusipuons X Income Statement For the Year Ended December 31, 2015 1 Fees earned $967,000.00 2 Land: 3 Miscellaneous expense $6,800.00 4 Rent expense 38,100.00 4,300.00 5 Supplies expense 30,200.00 CN Utilities expense 540,400.00 7 Wages expense 619.800.00 8 Withdrawals $347,200.00 9 Net income Did UUWI Styuny For the Year Ended December 31, 2015 James Brewster, capital, January 1, 2015 $710,000.00 2 Net income $347.200.00 44.500.00 3 Net loss 302.700.00 4 Increase in owner's equity 51,012.700.00 5 James Brewster, capital, December 31, 2045 Uusipuons X Income Statement For the Year Ended December 31, 2015 1 Fees earned $967,000.00 2 Land: 3 Miscellaneous expense $6,800.00 4 Rent expense 38,100.00 4,300.00 5 Supplies expense 30,200.00 CN Utilities expense 540,400.00 7 Wages expense 619.800.00 8 Withdrawals $347,200.00 9 Net income Did UUWI Styuny For the Year Ended December 31, 2015 James Brewster, capital, January 1, 2015 $710,000.00 2 Net income $347.200.00 44.500.00 3 Net loss 302.700.00 4 Increase in owner's equity 51,012.700.00 5 James Brewster, capital, December 31, 2045