$input = array(
    "drum" => 23,
    "bucket" => 26,
    "can" => 10,
    "skid" => 3,
    "gaylord" => 4
);

$output = array_map(fn($count, $name) => ["name" => $name, "count" => $count], $input, array_keys($input));

print_r($output);

You can achieve this transformation in PHP using array_map().