Prepare actual balance sheets, operating statements, and statements of cash flows for October through March, and pro forma statements for April through September. Be sure you reconcile equity, accounts receivable, and inventory for each month, beginning in November.

Also, for each account, use the basic formula:

Beginning balance+Additions Reductions − =Ending balance Set up a spreadsheet containing the balance sheets, the operating statements, and the statements of cash flows in such a way that they are all interconnected. That is, try to make the spreadsheet as formula driven as possible, using only the number of meals, the variable cost per meal, the per-meal price, and fixed costs as the drivers.