I am writing the business plan for a coffee shop, but I don't know what to do about the financial statements. Where can I go to get help on writing them? More specifically I have questions like - for cost of goods sold do I need to figure out the cost for every specific item (i.e. latte, drip coffee, whole bean coffee, etc.) or is there an accepted ratio related to total sales or average ticket price? Also, how can I get estimates on utility costs if I don't have a location selected yet?
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