One mistake you did, let's fix it first.

The Bill is an expense for us and if we prepaid it then it means deferred expense which is an asset for us. So for the bill, you need to choose a deferred Expense account (other Current assets, prepaid expense ).

next thing is - You did a sale in Oct and collected cash as well. But still no entry in p&l on a cash basis. that is my point. why p&l is empty on a cash basis? I need to understand this. I understand that on an accrual basis the income was deferred and won't reflect until we move income from deferred to an income account. But what stops income account on a cash basis?

the same thing for Bill paid in cash in Oct but still no entry in p&l why ? (first fix ur error) and then do it.

Regards,

Navneet