It is an Excel sheet work. The writer has got year 1 profit and loss, cash budget statements and have to make year 2 and year 3 statements. The assessment guidelines has provided so the writer can see the requirements in it. The assessment guidelines paper explain everything what we need to increase or add in the year 2&3. So, please read it carefully as it has different percentages of increase like somewhere 4%, 8% and more. What ever the document require must be in the excel sheet. Otherwise it would be a fail.