Help please!!

\begin{tabular}{|l|l|r|r|} \hline Date & \multicolumn{1}{|c|}{ General Journal } & Debit & \multicolumn{1}{|c|}{ Credit } \\ \hline May 31 & Postage expenses & 59.10 \\ \hline & Mileage expense & 47.05 & \\ \hline & Delivery expense & & \\ \hline & Cash over and short & \\ \hline & Cash & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|r|r|} \hline Date & \multicolumn{1}{|c|}{ General Journal } & Debit & \multicolumn{1}{|c|}{ Credit } \\ \hline May 31 & Postage expenses & 59.10 \\ \hline & Mileage expense & 47.05 & \\ \hline & Delivery expense & & \\ \hline & Cash over and short & \\ \hline & Cash & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular}