please help formulare a pro-forma balance sheet

\begin{tabular}{|c|c|c|c|} \hline Assets & \begin{tabular}{l} CROSB \\ lance Sheet \end{tabular} & \begin{tabular}{l} Y, INCORPORATED \\ as of December 31,2023 \\ Liabilities and Owners' Eq \end{tabular} & \\ \hline Current assets & & Current liabilities & \\ \hline Cash & $20,840 & Accounts payable & $55,000 \\ \hline Accounts receivable & 43,780 & Notes payable & 14,200 \\ \hline Inventory & 93,960 & Total & $69,200 \\ \hline Total & $158,580 & Long-term debt & $132,000 \\ \hline Fixed assets & & Owners' equity & \\ \hline \multirow[t]{3}{*}{ Net plant and equipment } & $425,000 & Common stock and paid-in surplus & $115,500 \\ \hline & & Accumulated retained earnings & 266,880 \\ \hline & & Total & $382,380 \\ \hline Total assets & $583,580 & Total liabilities and owners' equity & $583,580 \\ \hline \end{tabular}