model not balancing....

hi, I am trying to do a 3 statement model for practice but the balance sheet isnt balancing. I have a few questions regarding balance sheet and cash flow pro forma statements. this is a 100% cash acquisition

for balance sheet: for gross assets, do I just sum up gross assets of buyer and gross assets of target? And follow up to that, accumulated depreciation would be prev accumulated dep of buyer + current dep + prev accumulated dep of target + current dep of target?

For cash can someone explain how this will show up if I'm projecting out for a few years? Wrt other assets, do I just add up assets of buyer and target?

Moving on to liabilities, for acct payable do I just sum of ap of buyer and ap of target (if I were to grow them wrt sales and then add each up each individually would that be correct?) - similarly for other short term liabilities?

For debt since this is a 100% cash acquisiton, do I just wipe out target's debt and add however much debt the buyer is taking on to its old debt? (would I use this new debt to calculate interest expense for buyer?)

How does the liabilities section work for pro forma in case of buyer and target? I'm assuming non of the share capital and apic gets carried over other than retained earnings which is also sumed up?

sorry if these are too simple questions but I'm having some trouble balancing my model bc of this.