Please help me with the Pro forma for the income statement and the balance sheet. This is FedEx's income statement and balance sheet figures are from Mergent Online.

COMMITMENTS AND CONTINGENCIES COMMON STOCKHOLDERS' INVESTMENT Common stock, $0.10 par value; 800 million shares authorized; 318 million shares issued Additional paid-in capital Retained earnings Accumulated other comprehensive loss Treasury stock, at cost Total common stockholders' investment TOTAL LIABILITIES AND COMMON STOCKHOLDERS' INVESTMENT [1] Segment assets include intercompany receivables. 32 3,769 35,259 (1,327) (11,645) 26,088 87,143 32 3,712 32,782 (1,103 (10,484) 24,939 85,994 Consolidated Balance Sheets - USD (%) % in Millions CURRENT ASSETS Cash and cash equivalents Receivables, less allowances of 5800 and 5692 Spare parts, supplies, and fuel, less allowances of 3276 and $360 Prepaid expenses and other Total current assets PROPERTY AND EQUIPMENT, AT COST Aircraft and related equipment Package handling and ground support equipment Information technology Wehicles and trailers Facilities and other Total property and equipment, at cost Less accumulated depreciation and amortization Met property and equipment OTHER LONG-TERM ASSETS Operating lease right-of-use assets, net Goodwill Other assets Total other long-term assets TOTAL ASSETS [1] CURRENT LIABILITIES Current partion of long-term debt Accrued salaries and employee benefits Accounts payable Operating lease liabilities Accrued expenses Total current liabilities LONG-TERM DEBT, LESS CURRENT PORTION OTHER LONG-TERM LIABILITIES Deferred income taxes Pension, postretirement healthcare and other benefit obligations Self-insurance accruals Operating lease liabilities Other liabilities Total other long-term liabilities May 31, 2023 May 31, 2022 6,856 10,188 504 962 18,610 29,108 16,839 8,792 10,191 15,694 80,624 39,926 40,698 17,347 6,435 4,053 27,835 87,143 126 2,475 3,848 2,390 4,747 13,586 20,453 4,489 3,130 3,339 15,363 27,016 6,897 11,863 637 968 20,365 27,874 14,930 8,008 9,206 14,567 75,275 37,184 38,001 16,613 6,544 4,381 27,538 85,994 32 2,531 4,030 2,443 5,188 14,274 20,182 4,003 4,448 2,889 14,487 682 26,599 33 34 35 36 37 33 39 40 41 42 43 Operations assumptions | All operation-related items will be calculated as the % of sales of the new year. | The % will be based on the data of 2023. The ratio will be the same in 2024. | Depreciation will be calculated as a % of the fixed cost. Financial Policy assumptions | Do not borrow additional debt. Do not issue new stocks. As such, we assume the interest payment will be carried over to the next year. Assume that the interest payment will be charged at the end of the var. AFN solution assumptions If AFN=0, barrow short-term loan through LOC to raised additional funds. |If AFN