Each text element extracted from the PDF becomes its own table cell in the Word document. For example, line 1a is reconstructed as 10 separate cells:
[1] [a] [Gross receipts or sales] [________] [b] [Less returns and allowances] [c] [Balance] [1c] [________]
Line numbers get purple cells,
labels get neutral cells,
and value fields get green dashed cells.
The Word file preserves this exact structure with matching table borders.