compare and explain Quarter # 1 and # 2 please I need at least 2 paragraph

Quarter 1 Beginning Cash $85,785 $0 CD Redemption Gross Revenue (60%) $1,381,811 $596,304 Accounts Receivable Stock Issued $0 Loan Proceeds $4,650,000 $1,700,000 Other Income Total Cash Inflow (a Commissions Refunds $391,482 $1,555,016 Operating Expense (70%) Accounts Payable $344,070 Income Tax $0 Total Loan Payments $6,000 CD Purchase $0 Dividends $0 $0 Equipment Purchases Total Cash outflow (b) Net Cash (a) (b) Overdraft Loan Ending Cash $8,413,900 $2,296,568 $6,117,332 $0 $6,117,332 Quarter 2 $5,317,389 Beginning Cash CD Redemption $0 $2,843,917 Gross Revenue (60%) Accounts Receivable $1,558,720 Stock Issued $0 Loan Proceeds $0 Other Income $0 Total Cash Inflow (a Commissions Refunds $884,233 $3,037,741 Operating Expense (70%) $1,032,640 Accounts Payable Income Tax $0 S94,964 Total Loan Payments $0 CD Purchase Dividends $0 $0 Equipment Purchases Total Cash outflow (b) Net Cash (a)-(b) Overdraft Loan Ending Cash $9,720,026 $5,049,578 $4,670,448 $0 $4,670,448