Lunch with Mia ♡ - Restated Financial Statements Draft

Hi everyone,

Full draft is on its way, but it'd be greatly appreciated if you could all help me out and provide some feedback on my restated financial statements as I really struggled with this!
The excel file can be located here: 
Restated Financial Statements

EDIT: I forgot to attach the Word doc. after completion, here it is: 
Assignment #2 Word Doc 

Thanks in advance everyone!
Mia