Transform the balance sheet to a format using terminology commonly used by US companies

9. The parent company balance sheet for Babcock International Group PLC at March 31, 2017, is as follows: Company Balance Sheet 2017 m 2016 Sm As at 31 March 2017 Note Fixed assets Investment in subsidiaries Current assets Trade and other receivables Trade and other payables Net current assets Total assets less current liabilities Trade and other payables 2.359.5 3,049.2 (1820 4) 2.359.5 2.572.1 (1437.5) 6 1,134.6 3.494.1 1.2819) 1.249.4) 1,228.8 continued) Two Company Balance Sheet 2016 Sm 2,244.7 2017 Em As at 31 March 2017 Note Net assets Equity Called up share capital Share premium account Capital redemption reserve Other reserve Retained earnings Total shareholders' funds 2,306.4 303.4 873.0 30.6 768.8 330.6 2,306.4 873.0 30.6 768.8 269.8 2,244.7 Required: Transform Babcock's March 31, 2017, company balance sheet to a format and using terminology commonly used by U.S. companies