If the two income statements are comparable, the balance sheet data from the reference should be used to edit the balance sheet (rather than imputing the balance sheet).
(the two income statements; are; comparable) (the balance sheet data from the reference; should be used; to edit the balance sheet (rather than imputing the balance sheet)
the two income statements the balance sheet data from the reference
are should be used
comparable
to edit the balance sheet (rather than imputing the balance sheet