I have attached a combined proforma income statement and the balance sheet for two companies. Make modifications to both the proforma's considering Unilever PLC is going to be acquired by Kraft-Heinz KHC for $143 billion. Acquisition will be funded using multiple sources (long term debt, Cash assets, sale of shares/stocks etc and more you can think of). Please show the effect on income statement i.e. whether the following things will increase or decrease and by how much (COGS, SELLING AND ADMINISTRATIVE EXPENSES, R&D expenses, Interest expense and all the other things that get affected by acqusition) and the resulting effects on balanace sheet (long term debts, cash and cash equivalents,all the other things that get affected by acqusition). You can make changes to the existing entries or make a new column!

31-Dec 2015 EUR 31-Dec 2016 EUR Assets Cash And Equivalents Short-Term Investments Trading Asset Securities TOTAL CASH AND SHOR Accounts Receivable Notes Receivable Other Receivables TOTAL RECEIVABLES Inventory Prepaid Expenses Other Current Assets TOTAL CURRENT ASSET Gross Property Plant And Eq Accumulated Depreciation NET PROPERTY PLANT Goodwill Long-Term Investments Accounts Receivable, Long Loans Receivable, Long Ter Deferred Tax Assets, Long T Other Intangibles Other Long-Term Assets TOTAL ASSETS 2,302.00 217 124 2,643.00 2,917.00 269 1,556.00 4,742.00 4,335.00 561 405 12,686.00 19,917.00 -8,859.00 11,058.00 16,213.00 592 413 34 1,185.00 8,846.00 1,271.00 52,298.00 3,382.00 169 181 3,732.00 3,329.00 208 1,586.00 5,123.00 4,278.00 504 247 13,884.00 21,207.00 -9,534.00 11,673.00 17,624.00 491 421 190 1,354.00 9,809.00 983 56,429.00 LIABILITIES & EQUITY Accounts Payable Accrued Expenses Short-Term Borrowings Current Portion Of Long-Ter Current Portion Of Capital L Current Income Taxes Payabl Other Current Liabilities, Tot TOTAL CURRENT LIABIL Long-Term Debt Capital Leases Minority Interest Pension & Other Post-Retirem Deferred Tax Liability Non-C 8,296.00 4,175.00 174 4,615.00 37 1,127.00 1,632.00 20,019.00 9,696.00 158 643 3,254.00 1,744.00 8,591.00 4,123.00 184 5,266.00 9 844 1,548.00 20,556.00 11,011.00 134 626 3,867.00 2,061.00 Currency Millions As of: Other Non-Current Liabilities TOTAL LIABILITIES Common Stock Additional Paid In Capital Retained Earnings Treasury Stock Comprehensive Income And TOTAL COMMON EQUIT TOTAL EQUITY TOTAL LIABILITIES AN 1,345.00 36,216.00 484 152 22,619.00 -4,119.00 -3,697.00 15,439.00 16,082.00 52,298.00 1,820.00 39,449.00 484 134 23,179.00 -4,164.00 -3,279.00 16,354.00 16,980.00 56,429.00 Currency in Millions of US DollarAs of: 31-Dec 2015 Reclassified 31-Dec 2016 Assets Cash And Equivalents TOTAL CASH AND SHORT TERM INVESTMENTS Accounts Receivable Other Receivables TOTAL RECEIVABLES Inventory Prepaid Expenses Other Current Assets TOTAL CURRENT ASSETS Gross Property Plant And Equipment Accumulated Depreciation NET PROPERTY PLANT AND EQUIPMENT Goodwill Long-Term Investments Other Intangibles Other Long-Term Assets TOTAL ASSETS 4,837.00 4,837.00 1,454.00 -1,454.00 2,618.00 -871 9,780.00 7,430.00 -906 6,524.00 43,051.00 -62,120.00 1,498.00 122,973.00 4,204.00 4,204.00 898 -898 2,684.00 -967 8,753.00 8,518.00 -1,830.00 6,688.00 44,125.00 -59,297.00 1,617.00 120,480.00 LIABILITIES & EQUITY Accounts Payable Accrued Expenses Short-Term Borrowings Current Portion Of Long-Term Debt/Capital Lease Current Income Taxes Payable Other Current Liabilities, Total TOTAL CURRENT LIABILITIES Long-Term Debt Minority Interest Pension & Other Post-Retirement Benefits Deferred Tax Liability Non-Current Other Non-Current Liabilities TOTAL LIABILITIES TOTAL PREFERRED EQUITY Common Stock Additional Paid In Capital Retained Earnings Treasury Stock Comprehensive Income And Other TOTAL COMMON EQUITY 2,844.00 1,585.00 4 79 417 2,003.00 6,932.00 25,151.00 231 2,405.00 21,497.00 752 56,737.00 8,320.00 12 58,375.00 --31 -671 57,685.00 3,996.00 1,321.00 645 2,046.00 255 1,238.00 9,501.00 29,713.00 216 2,038.00 20,848.00 806 62,906.00 -12 58,593.00 588 -207 -1,628.00 57,358.00 TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 66,236.00 122,973.00 57,574.00 120,480.00 Currency in Millions of US Dollars As of: 31/12/2015 Unilever 31/12/2016 Unilever 31/12/2015 31/12/2016 Kraft-Heinz Kraft-Heinz Assets Cash And Equivalents Short Term Investments Trading Secutities TOTAL CASH AND SHORT TERM INVES Accounts Receivable Other Receivables TOTAL RECEIVABLES Inventory Prepaid Expenses Other Current Assets TOTAL CURRENT ASSETS Gross Property Plant And Equipment Accumulated Depreciation NET PROPERTY PLANT AND EQUIPMEN Goodwill Long-Term Investments Other Intangibles Other Long-Term Assets TOTAL ASSETS 2,509 237 135 2,881 3,180 293 5,169 1,696 5,169 4,725 13,828 441 13,828 12,053 -9,656 12,053 17,672 645 57,005 3,686 184 197 4,068 3,629 227 5,584 1,729 5,584 4,663 15,134 269 15,134 12,724 -10,392 12,724 19,210 535 61,508 4,837 0 4,204 0 4,837 1,454 -1,454 2,618 -871 9,780 7,430 -906 6,524 43,051 -62,120 1,498 122,973 4,204 898 -898 2,684 -967 8,753 8,518 -1,830 6,688 44,125 -59,297 1,617 120,480 LIABILITIES & EQUITY Accounts Payable Accrued Expenses Short-Term Borrowings Current Portion Of Long-Term Debt/Capital Lease Current Income Taxes Payable Other Current Liabilities, Total TOTAL CURRENT LIABILITIES Long-Term Debt Minority Interest Pension & Other Post-Retirement Benefits Deferred Tax Liability Non-Current Other Non-Current Liabilities TOTAL LIABILITIES TOTAL PREFERRED EQUITY Common Stock Additional Paid In Capital Retained Earnings Treasury Stock Comprehensive Income And Other TOTAL COMMON EQUITY TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 9,043 4,551 190 5,030 40 1,228 21,821 190 5,030 40 1,228 1,779 39,475 10,569 172 701 3,547 1,901 1,466 16,829 17,529 57,005 9,364 4,494 201 5,740 10 920 22,406 201 5,740 10 920 1,687 42,999 12,002 146 682 4,215 2,246 1,984 17,826 18,508 61,508 2,844 1,585 4 79 417 2,003 6,932 25,151 231 2,405 21,497 752 56,737 8,320 12 58,375 --31 -671 57,685 66,236 122,973 3,996 1,321 645 2,046 255 1,238 9,501 29,713 216 2,038 20,848 806 62,906 -12 58,593 588 -207 -1,628 57,358 57,574 120,480 Proforma Bal.Sheet combined 31/12/2017 31/12/2018 USD USD 9,070 143 288 9,398 4,696 175 6,587 4,514 6,033 5,675 24,397 9,930 12,866 20,287 34,042 13,431 77,484 2,189 184,404 15,312 5,539 104,218 59,538 158 1,454 36,029 35,315 6,752 1,729 20,908 2,464 116,584 13,630 136 59,476 5,009 1,273 (1,266) 75,915 69,586 184,404 11,132 112 420 11,286 5,069 136 6,860 4,617 6,517 5,733 25,138 11,295 10,661 21,207 34,318 76,729 2,252 187,253 17,931 5,300 16,771,232 1,379,817 96 989 41,472 41,694 7,662 1,464 20,124 2,444 128,348 15,478 117 59,678 5,953 (6,092) (5,951) 76,711 64,133 187,253 Currency Millions o As of: 31-Dec 2015 EUR Revenues TOTAL REVENUES Cost Of Goods Sold GROSS PROFIT Selling General & Admin Expenses, T R&D Expenses OTHER OPERATING EXPENSES, T OPERATING INCOME Interest Expense Interest And Investment Income NET INTEREST EXPENSE Income (Loss) On Equity Investments Currency Exchange Gains (Loss) EBT, EXCLUDING UNUSUAL ITEM EBT, INCLUDING UNUSUAL ITEMS Income Tax Expense Minority Interest In Earnings Earnings From Continuing Operation NET INCOME NET INCOME TO COMMON INC NET INCOME TO COMMON EXC 31-Dec 2016 EUR 53,272.00 53,272.00 30,808.00 22,464.00 14,065.00 1,005.00 15,070.00 7,394.00 -552 235 -317 107 36 7,220.00 7,220.00 1,961.00 -350 5,259.00 4,909.00 4,909.00 4,909.00 52,713.00 52,713.00 30,229.00 22,484.00 13,799.00 978 14,777.00 7,707.00 -572 219 -353 127 -12 7,469.00 7,469.00 1,922.00 -363 5,547.00 5,184.00 5,184.00 5,184.00 3-Jan 31-Dec 2016 2016 Reclassified Revenues 18,338.00 26,487.00 TOTAL REVENUES 18,338.00 26,487.00 Cost Of Goods Sold 11,771.00 16,135.00 GROSS PROFIT 6,567.00 10,352.00 Selling General & Admin Expenses, T 2,257.00 3,115.00 OTHER OPERATING EXPENSES, 2,257.00 3,115.00 OPERATING INCOME 4,310.00 7,237.00 Interest Expense -1,321.00 -1,134.00 NET INTEREST EXPENSE -1,321.00 -1,134.00 Currency Exchange Gains (Loss) 146 -28 Other Non-Operating Income (Expens 32 67 EBT, EXCLUDING UNUSUAL IT 3,167.00 6,142.00 Merger & Restructuring Charges -1,708.00 -1,042.00 Other Unusual Items, Total -446 -77 Other Unusual Items -339 -24 EBT, INCLUDING UNUSUAL ITE 1,013.00 5,023.00 Income Tax Expense 366 1,381.00 Minority Interest In Earnings -13 -10 Earnings From Continuing Operations 647 3,642.00 EARNINGS FROM DISCOUNTIN --NET INCOME 634 3,632.00 NET INCOME TO COMMON INC -266 3,452.00 NET INCOME TO COMMON EXC -266 3,452.00 Currency Millions o As of: Fiscal Year Revenues TOTAL REVENUES YOY Revenue Growth Cost of Goods Sold 31/12/2015 Unilever 58,066 58,066 31/12/2016 Unilever 57,457 57,457 -1.06% 33,581 32,950 -1.92% 6,567 24,508 15,331 15,041 1,095 1,066 16,426 16,107 8,059 8,401 (602) (623) 256 239 (346) (385) 117 138 39 (13) GROSS PROFIT Selling General & Admin Expenses, Total R&D Expenses OTHER OPERATING EXPENSES, TOTAL OPERATING INCOME Interest Expense Interest and Investment Income NET INTEREST EXPENSE Income (Loss) on Equity Investments Currency Exchange Gains (Loss) Other NON-OPERATING EXPENSES, TOTAL(EXPENSES) EBT, EXCLUDING UNUSUAL ITEMS Merger & Restructuring Charges Other Unusual Items, Total Other Unusual Items EBT, INCLUDING UNUSUAL ITEMS Income Tax Expense Minority Interest in Earnings Earnings from Continuing Operations NET INCOME NET INCOME TO COMMON INCLUDING EXTRA NET INCOME TO COMMON EXCLUDING EXTRA 7,870 8,141 7,870 2,137 (382) 5,732 5,351 5,351 5,351 8,141 2,095 (396) 6,046 5,651 5,651 5,651 31/12/2015 Kraft-Heinz 18,338 18,338 YoY Change 11,771 YoY Change 6,567 2,257 2,257 4,310 (1,321) (1,321) 146 32 3,167 (1,708) (446) (339) 1,013 366 (13) 647 634 (266) (266) Proforma IS combined 31/12/2016 31/12/2017 31/12/2018 Kraft-Heinz USD USD 26,487 91,484 101,537 26,487 91,484 101,537 30.77% 0 0 16,135 52,818 57,743 27.05% 0 0 10,352 104,612 358,033 3,115 19,056 20,411 1,037 1,010 3,115 20,093 21,420 7,237 20,908 29,531 (1,134) (1,620) (1,505) 222 207 (1,134) (1,402) (1,313) 164 195 (28) 10 (2) 67 140 294 6,142 20,334 31,814 (1,042) (636) (388) (77) (13) (2) (24) (2) (0) 5,023 17,455 24,957 1,381 7,264 21,674 (10) (418) (432) 3,642 26,878 122,128 3,632 12,597 15,929 3,452 13,137 21,194 3,452 13,137 21,194