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 1 Sales Cost of Goods Sold $100 25 Less: Gross Profit 75 no Operating Exenses Total Operating Expense Profit or (Loss) 75 Brendan's Bottled Water Ltd Statement of Owners Equity Year 1 Common Stock (paid-in capital) $80 75 add: Less: Retained Earnings - beg of year Net Income Dividends Retained Earnings - end of year 75 Owner's Equity @ end of Year 1 $155 Brendan's Bottled Water Ltd Balance Sheet Year 1 Assets Cash Inventory $130 25 Total Current Assets 155 Total Long Term Assets Total Assets 155 Liabilities Current Liabilities Long Term Liabilities Total Liabilities $0 Equity Common Stock Retained Earnings Total Equity 80 75 155 Total Liabilities and Stockholder's Equity 155 Brendan's Bottled Water Ltd Statement of Cash Flows Year 1 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 flows used to acquire L/T assets Cash flows from disposal of L/T assets 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 0 Cash at beginning of period Cash at end of period