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how do i turn this into a horizontal balance sheet? ...

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Accounting

how do i turn this into a horizontal balance sheet?
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Consolidated Balance Sheets (Parenthetical) - USD (\$) $ in Millions CURRENT ASSETS Allowances for receivables Allowances for spare parts, supplies and fuel COMMON STOCKHOLDERS' INVESTMENT \begin{tabular}{|l|r|r|} \hline Common stock, par value & $0.10 & $0.10 \\ \hline Common stock, shares authorized & 800,000,000 & 800,000,000 \\ \hline Common stock, shares issued & 318,000,000 & 318,000,000 \\ \hline \end{tabular}

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