@Mehedi
You can do it in many different ways.
One way will be with multi row tool, get Assets and Liabilities and then fill in the data in
Another way will be to split the data after Total Assets with a filter tool and then add with simple formula tool Assets to one side and Liability to other side and union the data back
Another way will be to add RecordID get the number for Total Assets and then append it back, and do a simple formula that checking if the number is equals or smaller than it then Asset otherwise Liability and the list is long on the additional ways on how you can do it. So select that one the fit you.
