We have six more balanced electrons that we can use. Notice that carbon and oxygen both can develop double bonds. So let's create a double bond between carbon and oxygen. So we place two electrons and we create a pi bond. So now we have four more balanced electrons we can place, and we place them around the oxygen like so. Now, because oxygen has 123456, carbon has 1234, and h has one each, this is a neutral lewis structure, lewis form.