Please help me complete the second part of the second spreadsheet "After reorganization"

Question 5. (20 points) Kemper Company's balance sheet and income statement are shown below (in millions of dollars). The company and its creditors have agreed upon a voluntary reorganization plan. In this plan, each share of the $5 preferred will be exchanged for one share of $1.00 preferred with a par value of $25 plus one 9% subordinated income debenture with a par value of $75. The $9 preferred issue will be retired with cash. The company's tax rate is 30 percent. Current Assets Net fixed assets 400 450 Balance Sheet prior to Reorganization (in millions Current liabilities Advance payments $5 preferred stock, $100 par value (1,000,000) shares $9 preferred stock, no par, callable at 100 (160,000 shares) Common stock, $0.10 par value (10,000,000) shares Retained earnings Total claims 350 20 100 30 50 300 850 total assets 850 Reorganization Plan: Each share of $5 preferred stock will be exchanged for 1 share of $1.00 preferred with a par value of $25 plue one 9% subordinated income debenture with a par value of $75 the $9 preferred issue will be reitred with cash Company's tax rate 30% b. Construct the pro forma income statement after reorganization takes place. How does the recapitalization affect net income available to After Reorganization Income Statement (in millions) Prior to Reorganization Net sales 900.0 Operating expense 725.0 Net operating income 175.0 Other income 7.0 21% EBT Taxes Net income Dividends on $5 PS Dividends on $9 PS Income to Common SHs 182.0 38.2 143.8 5.0 1.4 137.3 Increased income available to common SHs with reorganization