How to create a key-value pair json or variables from Xero's Profit and Loss Report?

Hi. I have a scenario where I use a Make an API Call module and run Profit and Loss with the Tracking categories (This is a dummy account, so confidentiality issue):

[
    {
        "body": {
            "Id": "06e2a1be-30ab-4c8c-b99c-1061a82635d6",
            "Status": "OK",
            "ProviderName": "Make",
            "DateTimeUTC": "/Date(1754666248429)/",
            "Reports": [
                {
                    "ReportID": "ProfitAndLoss",
                    "ReportName": "Profit and Loss",
                    "ReportType": "ProfitAndLoss",
                    "ReportTitles": [
                        "Profit & Loss",
                        "Johhny's Car shop",
                        "All Sales Agents",
                        "1 July 2025 to 30 July 2025"
                    ],
                    "ReportDate": "8 August 2025",
                    "UpdatedDateUTC": "/Date(1754666248429)/",
                    "Fields": [],
                    "Rows": [
                        {
                            "RowType": "Header",
                            "Cells": [
                                {
                                    "Value": ""
                                },
                                {
                                    "Value": "Maria"
                                },
                                {
                                    "Value": "Pedro"
                                },
                                {
                                    "Value": "Ricardo"
                                },
                                {
                                    "Value": "Sofia"
                                },
                                {
                                    "Value": "Unassigned"
                                },
                                {
                                    "Value": "Total"
                                }
                            ]
                        },
                        {
                            "RowType": "Section",
                            "Title": "Income",
                            "Rows": [
                                {
                                    "RowType": "Row",
                                    "Cells": [
                                        {
                                            "Value": "Sales - Car Parts",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "5000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "330.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "5330.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d88d61c0-cf52-4a61-aca5-0c96a5912c6a",
                                                    "Id": "account"
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "RowType": "Row",
                                    "Cells": [
                                        {
                                            "Value": "Sales - New Cars",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "70000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "35000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "35000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "140000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "fa5e5bc0-4780-4ea7-b166-80c8c93c356f",
                                                    "Id": "account"
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "RowType": "Row",
                                    "Cells": [
                                        {
                                            "Value": "Sales - Service & Labor",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "400.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "0.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "400.00",
                                            "Attributes": [
                                                {
                                                    "Value": "d66e1319-7b5f-4f1f-8be0-66025def96ec",
                                                    "Id": "account"
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "RowType": "SummaryRow",
                                    "Cells": [
                                        {
                                            "Value": "Total Income"
                                        },
                                        {
                                            "Value": "70000.00"
                                        },
                                        {
                                            "Value": "35000.00"
                                        },
                                        {
                                            "Value": "5400.00"
                                        },
                                        {
                                            "Value": "35000.00"
                                        },
                                        {
                                            "Value": "330.00"
                                        },
                                        {
                                            "Value": "145730.00"
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "RowType": "Section",
                            "Title": "Less Cost of Sales",
                            "Rows": [
                                {
                                    "RowType": "Row",
                                    "Cells": [
                                        {
                                            "Value": "Cost of Goods Sold",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "56000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "28000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "2000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "28000.00",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "140.00",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        },
                                        {
                                            "Value": "114140.00",
                                            "Attributes": [
                                                {
                                                    "Value": "58432139-4da5-4a97-9df7-8add39e7b45c",
                                                    "Id": "account"
                                                }
                                            ]
                                        }
                                    ]
                                },
                                {
                                    "RowType": "SummaryRow",
                                    "Cells": [
                                        {
                                            "Value": "Total Cost of Sales"
                                        },
                                        {
                                            "Value": "56000.00"
                                        },
                                        {
                                            "Value": "28000.00"
                                        },
                                        {
                                            "Value": "2000.00"
                                        },
                                        {
                                            "Value": "28000.00"
                                        },
                                        {
                                            "Value": "140.00"
                                        },
                                        {
                                            "Value": "114140.00"
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "RowType": "Section",
                            "Title": "",
                            "Rows": [
                                {
                                    "RowType": "Row",
                                    "Cells": [
                                        {
                                            "Value": "Gross Profit"
                                        },
                                        {
                                            "Value": "14000.00"
                                        },
                                        {
                                            "Value": "7000.00"
                                        },
                                        {
                                            "Value": "3400.00"
                                        },
                                        {
                                            "Value": "7000.00"
                                        },
                                        {
                                            "Value": "190.00"
                                        },
                                        {
                                            "Value": "31590.00"
                                        }
                                    ]
                                }
                            ]
                        },
                        {
                            "RowType": "Section",
                            "Title": "",
                            "Rows": [
                                {
                                    "RowType": "Row",
                                    "Cells": [
                                        {
                                            "Value": "Net Profit"
                                        },
                                        {
                                            "Value": "14000.00"
                                        },
                                        {
                                            "Value": "7000.00"
                                        },
                                        {
                                            "Value": "3400.00"
                                        },
                                        {
                                            "Value": "7000.00"
                                        },
                                        {
                                            "Value": "190.00"
                                        },
                                        {
                                            "Value": "31590.00"
                                        }
                                    ]
                                }
                            ]
                        }
                    ]
                }
            ]
        },
        "headers": {
            "content-type": "application/json; charset=utf-8",
            "content-length": "12822",
            "server": "nginx",
            "xero-correlation-id": "06e2a1be-30ab-4c8c-b99c-1061a82635d6",
            "x-appminlimit-remaining": "9982",
            "x-minlimit-remaining": "56",
            "x-daylimit-remaining": "4361",
            "xero-tenant-id": "402ef0b2-4965-4b1d-9a8b-80da6d8c49f0",
            "expires": "Fri, 08 Aug 2025 15:17:28 GMT",
            "cache-control": "max-age=0, no-cache, no-store",
            "pragma": "no-cache",
            "date": "Fri, 08 Aug 2025 15:17:28 GMT",
            "connection": "close",
            "x-client-tls-ver": "tls1.3"
        },
        "statusCode": 200
    }
]

Let’s take Maria who got a net profit of 14000.00. What is the best way to map them or create a better looking json [{“maria”:1400.00}, {“Pedro”:7000.00}]. Thank you