Best way to lay out answers for Q’s 1&2…

When asked to prepare financial statements for groups or individual entities, what is considered the best way to prepare the answer in your booklet i.e. calculate all workings first and then prepare the accounts, or draft up the set of accounts and prepare the workings after.
I’m having trouble keeping things in order; I either leave too little space for the accounts if I leave a few pages and prepare workings first, or else I end up having to go back over the accounts when I realise from later workings that I have missed something out!!

Thanks 🙂