BBS Stores Approach or Ennea Co approach?

Hello,
I have noticed that these two questions, BBS Stores (J09) and Ennea Co (J12) are both similar questions but the way the SOFP and Income Statements are drawn up are a bit different.

EG: In BBS Stores SOFP is drawn up at first and then the I/S but things like Additional rent is not set off against the Current Assets.
While in Ennea Co things like additional interest payable ARE setted off against Current Assets.

The first one is easier but the latter one was used by the current examiner.

Which approach should we follow in the exams?

Thanks for the help!