Please show me how to create this balance sheet (zoom in if the picture is too small)

Smith Corporation has gone through bankruptcy and is ready to emerge as a reorganized entity on December 31, 2017, On this date, the company has the following assets (fair value is based on discounting the anticipated future cash flows): Book Value Fair Value $22,000 S 20,000 Inventory Land and buildings 160,000 277,000 305,000 139,000 44,000 The company has a reorganization value of S853.000. Smith has 51,000 shares of $10 par value common stock outstanding. A deficit Retained Earnings balance of S674,000 also is reported. The owners will distribute 31,000 shares of this stock as part of the reorganization plan. The company's liabilities will be settled as follows: Accounts payable of S203,000 (existing at the date on which the order for relief was granted) will be settled with an 8 percent, two-year note for $36,200 Accounts payable of S97, 100 (incurred since the date on which the order for relief was granted) will be paid in the regular course of business . Note payable-First Metropolitan Bank of $205,000 will be settled with an 8 percent, five-year note for $52,800 and 15,500 shares of the stock contributed by the owners .Note payable Northwestem Bank of Tulsa of $352,000 will be settled with a 7 percent, eight-year note for $124,000 and 15,500 shares of the stock contributed by the owners b. Prepare a balance sheet for Smith Corporation upon its emergence from reorganization