I want the solution in the same style as the table, please!

A new CEO was hired to revive the floundering KokyCorporation. The company had endured operating losses for several years, but confidence was emerging that better times were ahead. The board of directors and shareholders approved a quasi-reorganization for the corporation. The reorganization included increasing building and equipment for obsolescence by S150 million and increasing inventory by S40 million. Immediately before the restatement, at December 31, 2018, Koky Corporation's balance sheet appeared as follows (in condensed form): Koky Corporation BALANCE SHEET At December 31, 2018 (Sin millions) Cash S80 Receivables 10x1 Inventory 320 Land 1150 Buildings and equipment (net) 250 $1900 Liabilities S320 Common stock (500 million shares at S2 par) 1901 Additional paid-in capital Retained earnings (deficit) (500 $1900 Required: 1. Prepare the journal entries appropriate to record the quasi-reorganization on January 1, 2019. 2. Prepare a balance sheet as it would appear immediately after the restatement. 1-Jourmal entry(+ -) Date Des Dr Cr 180