1) Recreate a 3-statement financial statements Input P&L to derive a Net Income, Link Each period's Net Income to that year's Balance Sheet, and link the Cash Flow Produced in the Cash Flow Statement to the Balance Sheet's Cash. The bottom two are the given numbers submitted into excel (represented by the first three pictures of income statement, balance sheet, and cash flow statement.)

The total assets and total liability/equity are off, can anyone help me see what I've done wrong in this? Attached are the Income statement, balance sheet, and Cash flow statement.

2) Create a common sized income statement and balance sheet

2016 $2,269,848 2017 $2,731,224 2018 $3,214,591 1 Revenue Cost of Revenue 1 Food & Beverage and Packaging 1 Labor 1 Occupancy Other Operating costs 1 Total Cost of Revenue 1 Gross Profit $ 738,720 $ 543,419 $ 147,274 $ 251,208 $1,680,621 $ 589,227 $ 891,003 $ 641,836 $ 171,435 $ 286,610 $1,990,884 $ 740,340 $1,073,514 $ 739,800 $ 199,107 $ 347,401 $2,359,822 $ 854,769 Operating Expense 1 General and Administrative 1 depreciation and Amortization 1 Pre-opening Costs Other Expense (Income) 1 Total Operating Expense 1 Earnings Before Interest & Taxes (EBIT) $ 149,426 $ 74,938 $ 8,495 $ 5,806 $ 238,665 $ 350,562 $ 183,409 $ 203,733 $ 84,130 $ 96,054 $ 11,909 $ 15,511 $ 5,027 $ 6,751 $ 284,475 $ 322,049 $ 455,865 $ 532,720 1,751 Other Operating Expense (Income) 1 Interest and Other (Income) 1 Interest Expense 1 Other 1 Total Other Operating Expense (Income) $ $ olsos $ (857) $ 1,820 $ - $ - $ - $ (857) $ 1,820 $ 349,705 $ 457,685 $ 1,751 $ 534,471 1 Earnings Before Taxes (EBT) 1 Income Tax 1 Net Income $ 134,760 $ 214,945 $ 179,685 $ 278,000 $ 207,033 $ 327,438 1 EBITDA $ 425,500 $ 539,995 $ 628,774 (FYE December 31, S in thousands) 2016 2017 2018 Assets Current Assets Cash Short-term Investments Receivables Inventory Current Deferred Tax Prepaid Expenses Income Tax Receivable Total Current Assets 301,243$ 55,005 $ 8,389 S 8,913 S 6,238 $ 21,404 $ 139,854 $ 150,306 $ 16,800 $ 11,096 $ 8,8625 27,378 $ 9,612 $ 363,908 $ (82,269) 254,971 24,016 13,044 13,212 34,204 3,657 260,835 401,192 $ Long Term Assets Property Plant & Equipment (PPE), gross Accumulated Depreciation of PPE PPE, net Long Term Investments Goodwill Other Assets Total Long Term Assets Total Assets $ S S S 1,121,951 $ (370,000) $ 751,951 S 128,241 $ 21,939 $ 21,985 $ 924,116 S 1,325,308 $ 1,310,703 $ (444,000) $ 866,703 $ 190,868 $ 21,939 $ 42,550 $ 1,122,060 S 1,485,968 S 1,490,238 (527,000) 963,238 313,863 21,939 43,933 1,342,973 1,603,808 $ Liabilities Current Liabilities Current Portion of Long-Term Debt Accounts Payable Accrued Salaries and Benefits Sales Tax Payable Income Tax Payable Other Current Accrued Liabilities Total Current Liabilities 59,022 67,195 46,382 $ 60,241 $ - S 4,241 S 46,589 S 157,453 $ 58,700 $ 71,731 S - S - S 56,421 S 186,8525 73,011 199,228 Long Term Liabilities Long Term Debt Other Long Long-term Liabilities Deferred Income Taxes Total Long Term Liabilities Total Liabilities 143,284 $ 15,964 $ 64,381 S 223,629 $ 381,082 $ 167,057 $ 19,885 $ 48,947 $ 235,889 $ 422,741 $ 192,739 23,591 55,434 271,764 470,992 S $ S 352 919,840 327,438 949,459 Equity Common Stock Paid-In Capital Capital Stock in excess of par Current Period Net Income Plus: Prior Period Retained Earnings Less: Current Period Dividends Current Period Retained Earnings Treasury Stock Other Total Equity Total Liabilities and Equity check 344 $ 676,652 $ - S 214,945S 456,514 - S 671,459 $ (404,426) S 197 $ 944,226 $ 1,325,308 $ - S 349 $ 816,612 $ - S 278,000 $ 671,4595 - 5 949,459 S (521,518) $ 1,024 $ 1,245,926 S 1,668,667 $ (182,699) S $ $ 1,276,897 (660,421) 1,620 1,538,288 2,009,280 (405,472) CSU Burrito Inc. Statement of Cash Flows for the Years 2016 through 2018 (FYE December 31, $ in thousands) 2016 $214,945 $ 2017 278,000 $ 2018 327,438 Net Income $ 74,938 $ Cash Flow from Operations Depreciation Change in Receivables Change in Inventory Change in Current Deferred Tax Change in Prepaid Expenses Change in Income Tax Receivable Change in Accounts Payable Change in Accrued Salaries and Benefits Change in Sales Tax Payable Change in Income/Deferred Tax Payable Change in Other Current Liabilities Change in Other Long Term Liabilities Total Cash Flow from Operations uuuuuuuuuuuu es es es es esses 84,130 $ (8,411) $ (2,183) $ (2,624) $ (5,974) $ (9,612) $ 12,318 $ 11,490 $ - $ (19,675) $ 9,832 $ 3,921 $ 73,212 $ 96,054 (7,216) (1,948) (4,350) (6,826) 5,955 322 (4,536) 6,487 16,590 3,706 104,238 $ 74,938 $ (179,535) (122,995) Cash Flow from Investing Capital Expenditures (CAPX) Investments Goodwill Other Assets Total Cash Flow from Investing www. - $ - $ - $ - $ - $ (188,752) $ (62,627) $ - $ (20,565) $ (271,944) $ (1,383) (303,913) (117,092) $ 139,965 $ 23,773 $ * 827 $ - $ (138,903) 103,231 25,682 596 Cash Flow from Financing Repurchase of Common Stock $ Sale of Stock - $ Net Borrowing Other - - Cash Dividends - $ Total Cash Flow from Financing Caps Lock Off" Total Change in Cash $ 74,938 $ Effect of Exchange Rate Changes on Cash - $ Beginning Period Cash - $ Ending Period Cash $301,243 $ (9,394) (151,259) $ (10,130) $ 301,243 $ 139,854$ (209,069) (13,054) 139,854 (82,269) CSU BURRITO INC 10-K 2/4/2018 Balance Sheet 2/5/2017 2/7/2016 $322, 203 $201.242 $322,553 16,800 B. 329 2 sets Current assets: Cash and cash equivalents accounts receivable, net of allowance For doubtful accounts of $1.190 and 31. 187 as of December 31, 2015 and 2014, respectively Inventory Current deferred tax asset Prepaid expenses and other current assets Income tax receivable Investments 6 13.0441 13,212 34,2041 3,657 254,971 11,096 8.862 27,378 ,612 150, 206 8.913 .238 21.404 1 9 55,005 666.2021 63,238 9 546, 6071 86,7031 401. 1921 751,951 Total current assets Leasehold improvements, property and equipment, net Long term investments Other assets 212.862 43,933 21,939 190.869 42,550 21,939 121.2411 21.985 21,939 Total assets $2.009.2001 $1,668, 667 $1,325, 300 T Liabilities and shareholders equity Current liabilisie: accounts payable accrued payroll and benefits Accrued liabilities Income tax Payable $59.0221 67,195 73,0111 $50,700 71.7311 56.4211 1 $46.282 60,241 46.SAGI 4.241 Total current liabilities Deferred rent Deferred income tax liability Other Liabilities 199, 229 192,7391 55.4341 23.591 167,057 157,453 143,284 64.381 15,964 19,885 Total liabilities 470,992 381,082 Shareholders equity Preferred stock. $0.01 par value 600.000 shares authorised, no shares issued as OF December 31, 2015 and 2014, respectively Common stock $0.01 par value, 230,000 shares authorised, and 35,245 and 34.912 shares issued as of December 31, 2015 and 2014, respectively Additional paid-in capital Treasury stock, at cost, 4,212 and 2.819 common shares at December 31, 2015 and 2014, respectively Accumulated other comprehensive income Retained earnings 676, 652 919,840 1660.421) 816, 612 521.5181 1404.426) 1,620 1,276,897 1,024 949, 459 671, 459 Total shareholders equity 1.538.200 1.245.926 944, 226 Total liabilities and shareholders equity $2,009, 280 $1,668, 667 $1,325,308 CSU BURRITO INC 10-K 2/4/2018 Income Statement 2/4/2018 1 2 /5/2017 2/7/2016 Statement of Income: Revenue $3,214,591 $2,731,224 $2,269,848 Food, beverage and packaging costs Labor costs Occupancy costs Other operating costs General and administrative expenses Depreciation and amortization Pre-opening costs Loss on disposal of assets 1,073,514 739,800 199,107 347, 401 203,733 96,054 15,511 6,751 891,003 641,836 171, 435 286, 610 183,409 84,130 11,909 5,027 738, 720 543, 419 147, 274 251, 208 149,426 74,938 8,495 5,806 Income from operations Interest and other income (expense), net 532,720 1,751 455, 865 1,8201 350,562 (857) 534,471 Income before income taxes Provision for income taxes 457,685 (179,685) 349,705 (134,760) (207,033) Net income $327,438 $278,000 $214,945 2016 $2,269,848 2017 $2,731,224 2018 $3,214,591 1 Revenue Cost of Revenue 1 Food & Beverage and Packaging 1 Labor 1 Occupancy Other Operating costs 1 Total Cost of Revenue 1 Gross Profit $ 738,720 $ 543,419 $ 147,274 $ 251,208 $1,680,621 $ 589,227 $ 891,003 $ 641,836 $ 171,435 $ 286,610 $1,990,884 $ 740,340 $1,073,514 $ 739,800 $ 199,107 $ 347,401 $2,359,822 $ 854,769 Operating Expense 1 General and Administrative 1 depreciation and Amortization 1 Pre-opening Costs Other Expense (Income) 1 Total Operating Expense 1 Earnings Before Interest & Taxes (EBIT) $ 149,426 $ 74,938 $ 8,495 $ 5,806 $ 238,665 $ 350,562 $ 183,409 $ 203,733 $ 84,130 $ 96,054 $ 11,909 $ 15,511 $ 5,027 $ 6,751 $ 284,475 $ 322,049 $ 455,865 $ 532,720 1,751 Other Operating Expense (Income) 1 Interest and Other (Income) 1 Interest Expense 1 Other 1 Total Other Operating Expense (Income) $ $ olsos $ (857) $ 1,820 $ - $ - $ - $ (857) $ 1,820 $ 349,705 $ 457,685 $ 1,751 $ 534,471 1 Earnings Before Taxes (EBT) 1 Income Tax 1 Net Income $ 134,760 $ 214,945 $ 179,685 $ 278,000 $ 207,033 $ 327,438 1 EBITDA $ 425,500 $ 539,995 $ 628,774 (FYE December 31, S in thousands) 2016 2017 2018 Assets Current Assets Cash Short-term Investments Receivables Inventory Current Deferred Tax Prepaid Expenses Income Tax Receivable Total Current Assets 301,243$ 55,005 $ 8,389 S 8,913 S 6,238 $ 21,404 $ 139,854 $ 150,306 $ 16,800 $ 11,096 $ 8,8625 27,378 $ 9,612 $ 363,908 $ (82,269) 254,971 24,016 13,044 13,212 34,204 3,657 260,835 401,192 $ Long Term Assets Property Plant & Equipment (PPE), gross Accumulated Depreciation of PPE PPE, net Long Term Investments Goodwill Other Assets Total Long Term Assets Total Assets $ S S S 1,121,951 $ (370,000) $ 751,951 S 128,241 $ 21,939 $ 21,985 $ 924,116 S 1,325,308 $ 1,310,703 $ (444,000) $ 866,703 $ 190,868 $ 21,939 $ 42,550 $ 1,122,060 S 1,485,968 S 1,490,238 (527,000) 963,238 313,863 21,939 43,933 1,342,973 1,603,808 $ Liabilities Current Liabilities Current Portion of Long-Term Debt Accounts Payable Accrued Salaries and Benefits Sales Tax Payable Income Tax Payable Other Current Accrued Liabilities Total Current Liabilities 59,022 67,195 46,382 $ 60,241 $ - S 4,241 S 46,589 S 157,453 $ 58,700 $ 71,731 S - S - S 56,421 S 186,8525 73,011 199,228 Long Term Liabilities Long Term Debt Other Long Long-term Liabilities Deferred Income Taxes Total Long Term Liabilities Total Liabilities 143,284 $ 15,964 $ 64,381 S 223,629 $ 381,082 $ 167,057 $ 19,885 $ 48,947 $ 235,889 $ 422,741 $ 192,739 23,591 55,434 271,764 470,992 S $ S 352 919,840 327,438 949,459 Equity Common Stock Paid-In Capital Capital Stock in excess of par Current Period Net Income Plus: Prior Period Retained Earnings Less: Current Period Dividends Current Period Retained Earnings Treasury Stock Other Total Equity Total Liabilities and Equity check 344 $ 676,652 $ - S 214,945S 456,514 - S 671,459 $ (404,426) S 197 $ 944,226 $ 1,325,308 $ - S 349 $ 816,612 $ - S 278,000 $ 671,4595 - 5 949,459 S (521,518) $ 1,024 $ 1,245,926 S 1,668,667 $ (182,699) S $ $ 1,276,897 (660,421) 1,620 1,538,288 2,009,280 (405,472) CSU Burrito Inc. Statement of Cash Flows for the Years 2016 through 2018 (FYE December 31, $ in thousands) 2016 $214,945 $ 2017 278,000 $ 2018 327,438 Net Income $ 74,938 $ Cash Flow from Operations Depreciation Change in Receivables Change in Inventory Change in Current Deferred Tax Change in Prepaid Expenses Change in Income Tax Receivable Change in Accounts Payable Change in Accrued Salaries and Benefits Change in Sales Tax Payable Change in Income/Deferred Tax Payable Change in Other Current Liabilities Change in Other Long Term Liabilities Total Cash Flow from Operations uuuuuuuuuuuu es es es es esses 84,130 $ (8,411) $ (2,183) $ (2,624) $ (5,974) $ (9,612) $ 12,318 $ 11,490 $ - $ (19,675) $ 9,832 $ 3,921 $ 73,212 $ 96,054 (7,216) (1,948) (4,350) (6,826) 5,955 322 (4,536) 6,487 16,590 3,706 104,238 $ 74,938 $ (179,535) (122,995) Cash Flow from Investing Capital Expenditures (CAPX) Investments Goodwill Other Assets Total Cash Flow from Investing www. - $ - $ - $ - $ - $ (188,752) $ (62,627) $ - $ (20,565) $ (271,944) $ (1,383) (303,913) (117,092) $ 139,965 $ 23,773 $ * 827 $ - $ (138,903) 103,231 25,682 596 Cash Flow from Financing Repurchase of Common Stock $ Sale of Stock - $ Net Borrowing Other - - Cash Dividends - $ Total Cash Flow from Financing Caps Lock Off" Total Change in Cash $ 74,938 $ Effect of Exchange Rate Changes on Cash - $ Beginning Period Cash - $ Ending Period Cash $301,243 $ (9,394) (151,259) $ (10,130) $ 301,243 $ 139,854$ (209,069) (13,054) 139,854 (82,269) CSU BURRITO INC 10-K 2/4/2018 Balance Sheet 2/5/2017 2/7/2016 $322, 203 $201.242 $322,553 16,800 B. 329 2 sets Current assets: Cash and cash equivalents accounts receivable, net of allowance For doubtful accounts of $1.190 and 31. 187 as of December 31, 2015 and 2014, respectively Inventory Current deferred tax asset Prepaid expenses and other current assets Income tax receivable Investments 6 13.0441 13,212 34,2041 3,657 254,971 11,096 8.862 27,378 ,612 150, 206 8.913 .238 21.404 1 9 55,005 666.2021 63,238 9 546, 6071 86,7031 401. 1921 751,951 Total current assets Leasehold improvements, property and equipment, net Long term investments Other assets 212.862 43,933 21,939 190.869 42,550 21,939 121.2411 21.985 21,939 Total assets $2.009.2001 $1,668, 667 $1,325, 300 T Liabilities and shareholders equity Current liabilisie: accounts payable accrued payroll and benefits Accrued liabilities Income tax Payable $59.0221 67,195 73,0111 $50,700 71.7311 56.4211 1 $46.282 60,241 46.SAGI 4.241 Total current liabilities Deferred rent Deferred income tax liability Other Liabilities 199, 229 192,7391 55.4341 23.591 167,057 157,453 143,284 64.381 15,964 19,885 Total liabilities 470,992 381,082 Shareholders equity Preferred stock. $0.01 par value 600.000 shares authorised, no shares issued as OF December 31, 2015 and 2014, respectively Common stock $0.01 par value, 230,000 shares authorised, and 35,245 and 34.912 shares issued as of December 31, 2015 and 2014, respectively Additional paid-in capital Treasury stock, at cost, 4,212 and 2.819 common shares at December 31, 2015 and 2014, respectively Accumulated other comprehensive income Retained earnings 676, 652 919,840 1660.421) 816, 612 521.5181 1404.426) 1,620 1,276,897 1,024 949, 459 671, 459 Total shareholders equity 1.538.200 1.245.926 944, 226 Total liabilities and shareholders equity $2,009, 280 $1,668, 667 $1,325,308 CSU BURRITO INC 10-K 2/4/2018 Income Statement 2/4/2018 1 2 /5/2017 2/7/2016 Statement of Income: Revenue $3,214,591 $2,731,224 $2,269,848 Food, beverage and packaging costs Labor costs Occupancy costs Other operating costs General and administrative expenses Depreciation and amortization Pre-opening costs Loss on disposal of assets 1,073,514 739,800 199,107 347, 401 203,733 96,054 15,511 6,751 891,003 641,836 171, 435 286, 610 183,409 84,130 11,909 5,027 738, 720 543, 419 147, 274 251, 208 149,426 74,938 8,495 5,806 Income from operations Interest and other income (expense), net 532,720 1,751 455, 865 1,8201 350,562 (857) 534,471 Income before income taxes Provision for income taxes 457,685 (179,685) 349,705 (134,760) (207,033) Net income $327,438 $278,000 $214,945