can someone please exlpain the steps to creating the pro forma balance sheet ?

Original balance sheet account percentage Assets Percentage of Sales $ $ 160 440 600 ROSENGARTEN CORPORATION Balance Sheet Liabilities and Owners' Equity Percentage of Sales $ Current liabilities 16% Accounts payable $ 300 44 Notes payable 100 60 Total $400 120 Long-term debt $ 800 Owners' equity 180 Common stock and paid-in surplus $ 800 Retained earnings 3,000 Total $1,800 300% Total liabilities and owners' equity $5.000 Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment 30% wa n/a $1.209 $1.800 na n/a n/a va Total assets $3.000 Pro forma balance sheet ROSENGARTEN CORPORATION Pro Forma Balance Sheet Assets Liabilities and Owners' Equity Change from Change from Projected Previous Year Projected Previous Year Current assets Current liabilities Cash $200 $ 40 Accounts payable $ 375 $ 75 Accounts receivable 550 110 Notes payable 325 225 Inventory 750 150 Total $ 700 $300 Total $1.500 $300 Long-term debt $1,140 $340 Fixed assets Net plant and equipment 59280 $450 Owners' equity Common stock and paid in $800 $ 0 surplus Retained earnings 1.110 110 Total 51.910 $110 $3.760 Total assets $750 Total liabilities and owners' equity $11.750 $750 Original balance sheet account percentage Assets Percentage of Sales $ $ 160 440 600 ROSENGARTEN CORPORATION Balance Sheet Liabilities and Owners' Equity Percentage of Sales $ Current liabilities 16% Accounts payable $ 300 44 Notes payable 100 60 Total $400 120 Long-term debt $ 800 Owners' equity 180 Common stock and paid-in surplus $ 800 Retained earnings 3,000 Total $1,800 300% Total liabilities and owners' equity $5.000 Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment 30% wa n/a $1.209 $1.800 na n/a n/a va Total assets $3.000 Pro forma balance sheet ROSENGARTEN CORPORATION Pro Forma Balance Sheet Assets Liabilities and Owners' Equity Change from Change from Projected Previous Year Projected Previous Year Current assets Current liabilities Cash $200 $ 40 Accounts payable $ 375 $ 75 Accounts receivable 550 110 Notes payable 325 225 Inventory 750 150 Total $ 700 $300 Total $1.500 $300 Long-term debt $1,140 $340 Fixed assets Net plant and equipment 59280 $450 Owners' equity Common stock and paid in $800 $ 0 surplus Retained earnings 1.110 110 Total 51.910 $110 $3.760 Total assets $750 Total liabilities and owners' equity $11.750 $750