Should i write about my 1st rejection in my SOP?

[Spoonzio]

Hi, I am about to apply for the visa (Jan 2020). And I've read that I should mention and explain the 1st rejection in my SOP. I've gotten the CAIPS, and it basically says:

• I am not well established that the study isn't a reasonable expense
• third party funds can be withdrawn anytime, unclear of the financial obligations my sponsor has
• Several large deposits from unknow source make most of the accounts
• Low balance prior deposits

70% of the sponsored funds are from accounts that have not been touched, meaning a saving account, I don't think those funds fit the reasons. While the rest of the funds are from daily/business accounts hence the large deposits and low balance after spending.

Should I explain this in my SOP?
Should I just not include the "bad" accounts statements?