The main difference between Jon's financial records and his personal financial statements is that he has created his own personal financial statements.
Financial records typically encompass all the documents and information related to Jon's financial transactions, value of assets, liabilities, and other relevant data. On the other hand, personal financial statements are summaries or overviews that Jon prepares himself or that may be generated by financial institutions, reflecting his financial position at a specific point in time (like net worth statements or income statements). Thus, he has control over his personal financial statements, while his financial records are generally a collection of various documents related to his finances.