dividing workings part in four columns

Dear Chris

I have question if you don’t mind. While preparing financial statements in your video you divided workings part of the blank paper into four columns: narration, cost of goods sold, administrative expenses, selling expenses.

Did you do it only in order to solve the problem from free lecture notes or you did it also because you think that in real life when people are preparing financial statements they should do the same thing so that it is easier for people to calculate expenses when they have expenses arranged in four columns in scrape paper ?