SBRQuestion 1 Workings

Hi guys! After watching a couple of lectures for P2, I find the format used for the workings (for Q1) easier to understand. However, when you look at the answers from past exam papers, the format used for the workings are quite confusing. The formats used for the workings in the video lecture is a lot better. Anybody has done the Q1 questions and based workings on lecture formats? I hope you guys could share it. Thanks! Best regards, Kyle