Requesting a 3 paragraph written summary overview of the each finance sheet posted below. mention the sale of boat, what the company's (a restaurant) current financial standing and what options do they have to improve. no visual aids

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Blue Jay Cafe Balance Sheet Assets $ Equity Owner's Investment $200,000.00 Cash on Hand Cash in Bank Accounts Receiveable Kitchen Equipment Food Ingredients Drink Ingredients $35,000.00 $210,000.00 $13,250.00 $97,500.00 $13,500.00 $9,750.00 Liabilities Accounts Payable Sales Tax Income Tax Short Term Loans $85,750.00 $7,500.00 $65,000.00 $35,000.00 Total Assets $ 379,000.00 Total Liabilities $ 193,250.00 Total Equity 200,000.00 Blue Jay Cafe Cash Flow Statement July 1, 2021 - July 31, 2021 Operating Net Income Depreciation and Amortization Gain/Loss from Sale of Assets Changes in Non-cash Current Assets and Liabilities Net Cash Provided by Operating Activities 93,456.32 11,033.00 32.32 35,325.56 $140,140.20 Investing Cash Payment for Leasehold Improvements Down Payment on Equipment Purchase Proceeds from Sale of Assets (14 meter sail boat) Net Cash Used in Investing Activities (50,000.00) (5,000.00) 10,000.00 $ (45,000.00) Financing Net Borrowings from Line of Credit Repayment of Note Payables Net Cash Flow Provided by Financing Activities 20,000.00 (2,500.00) $ 17,500.00 Cash Net Change Cash Beginning Balance Cash Ending Balance $112,640.20 $435,589.32 $548,299.52 Income Statement Feburary Blue Jay Caf Week Starting 21/22 Week Starting 2/8/22 Week Starting 2/15/22 Week Starting 2/28/22 Sales Wine Beer Liquor Food Total $500 $2,000 $4,000 $2,600 $9,100 $1,500 $2,300 $4,500 $2,000 $10,300 $2,500 $2,500 $5,200 $2,000 $12,200 $4,000 $2,300 $3,800 $1,500 $11,600 COGS Wine Beer Liquor Food Total $400 $700 $900 $500 $2,500 $800 $550 $1,000 $600 $2,950 $900 $900 $1,150 $750 $3,700 $1,300 $800 $700 $590 $3,390 Gross Profit $6,600 $7,350 $8,500 $8,210 Labor Cost $2,000 $2,200 $2,100 $1,800 Operating Cost Rent Utilities Insurance Equipment Maintenance Property tax Misc. Total $700 $200 $200 $20 $100 $60 $1,280 $700 $200 $200 $20 $100 $200 $1,420 $700 $200 $200 $20 $100 $80 $1,300 $700 $200 $200 $20 $100 $75 $1,295 Net Profit or Loss $3,320 $3,730 $5,100 $5,115