im having trouble with the income statement, as well as the balance sheet

\begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{ 1-Oct } & Rent expense & $ & 1,350.00 & \multirow[b]{2}{*}{$} & \multirow[b]{2}{*}{1,350.00} \\ \hline & Cash & & & & \\ \hline \multirow[t]{2}{*}{ 5-Oct } & Wages payable & $ & 180.00 & & \\ \hline & Cash & & & $ & 180.00 \\ \hline \multirow{3}{*}{ 15-Oct } & & & & & \\ \hline & Cash & $ & 500.00 & & \\ \hline & Accounts receivable & -1 & & $ & 500.00 \\ \hline \multirow[t]{2}{*}{20 -Oct } & Wages expense & $ & 300.00 & 11 & \\ \hline & Cash & 13 & & $ & 300.00 \\ \hline \multirow[t]{2}{*}{31 Oct } & Wages expense & $ & 225.00 & 4 & \\ \hline & Wages payable & H & & $ & 225.00 \\ \hline \multirow[t]{3}{*}{31 Oct } & Cash & $ & 4,519.50 & & \\ \hline & Accounts receivable & $ & 2,030.50 & & \\ \hline & Sales revenue & III & & $ & 6,550.00 \\ \hline \multirow[t]{2}{*}{1NoV} & Rent expense & $ & 1,350.00 & & \\ \hline & Cash & & & $ & 1,350.00 \\ \hline \end{tabular} bits equal the credits? (They should.) \begin{tabular}{|c|c|c|c|c|c|} \hline Date & Accounts & & Debit & & Credit \\ \hline \multirow[t]{2}{*}{ 1-Aug } & Loan to Owner & $ & 10,000.00 & & \\ \hline & Loan Payable & & & $ & 10,000.00 \\ \hline \multirow[t]{2}{*}{ 15-Aug } & Prepaid rent & $ & 3,350.00 & & \\ \hline & cash & & & $ & 3,350.00 \\ \hline \multirow[t]{2}{*}{ 31-Aug } & Prepaid insurance & $ & 2,400.00 & & \\ \hline & cash & & & $ & 2,400.00 \\ \hline \multirow[t]{2}{*}{ 1-Sep } & Rent expense & $ & 1,350.00 & 4 & \\ \hline & Prepaid rent & & & $ & 1,350.00 \\ \hline \multirow[t]{3}{*}{ 30-Sep } & Accounts receivable & $ & 3,520.00 & & \\ \hline & Cash & $ & 480.00 & & \\ \hline & Sales Revenue & & & $ & 4,000.00 \\ \hline \multirow[t]{2}{*}{ 30-sep } & Wages expense & $ & 180.00 & & \\ \hline & Wages payable & & & $ & 180.00 \\ \hline \end{tabular}