When assisting me with this question, could you please keep it in the same format so I have an easier understanding of how this should be handled and wrote out

Brendan's Bottled Water Ltd Income Statement Year 2 Sales Cost of Goods Sold Less: $500 125 375 Gross Profit Rent Expense 20 Total Operating Expense 20 Profit or (Loss) 355 Brendan's Bottled Water Ltd Statement of Owners Equity Year 2 Common Stock (paid-in capital) $80 75 355 add: Less: Retained Earnings - beg of year Net Income Dividends Retained Earnings - end of year 430 Owner's Equity @ 12/31/15 $510 Brendan's Bottled Water Ltd Comparative Balance Sheet Year 2 Year 1 Difference Assets $460 $130 Cash Inventory 25 Total Current Assets 460 155 CA - Cooler 250 Total Long Term Assets 250 710 Total Assets 155 Liabilities Current Liabilities 200 1 Long Term Liabilities (Loan from Dad) Total Liabilities 200 $0 80 80 Equity Common Stock Retained Earnings Total Equity do not use 430 510 75 155 Total Liabilities and Stockholder's Equity 710 155 Brendan's Bottled Water Ltd Statement of Cash Flows Year 2 Cash Flows from Operating Activities Net Income add: Depreciation less: Gain or Loss on Sale of Capital Assets Change in Accounts Receivable Change in Inventory Change in Accounts Payable Change in Wages Payable Net Cash Flows from Operating Activities Cash Flows from Investing Activities Cash used to purchase cooler Net Cash Flows from Investing Activities Cash Flows from Financing Activites Cash flows from Long Term Borrowing Cash flows from Sale of Stock Cash flows from Payment of Dividends Net Cash Flows from Financing Activites Change in Cash Position Cash at beginning of period Cash at end of period