Why would these two tables be laid out differently? What is the significance of doing so?

Table 6-7 Alternative financing plans Plan A Plan B Part 1. Current assets Temporary $250,000 $250,000 Permanent 250 000 250 000 Total current assets $500,000 $500,000 Short-term financing (6%) 500,000 150,000 Longterm financing (10%) 0 350 000 $500,000 $500,000 Part 2- Fixed assets Longterm financing (10%) $100,000 $100,000 Part 3. Total financing (summary of parts 1 and 2) Short term (6%) $500,000 $150,000 Long term (10%) 100 000 450 000 $600,000 $600,000 \f