I am in the process of purchasing a salon agreed on price and have lease owner refuses to show any statements regarding to income or utilities

I assume that you agreed on price based on the seller's representations about profits and expenses, and any other factor you consider important(liens, zoning, employee contracts, etc.)  I don't see how you can consider going through with the purchase if you can't verify these representations.  Personally, the fact that the seller refuses to provide you with any documentation about these facts makes me suspicious.  Unless you can verify these critical numbers independently, I wouldn't go forward.