ABC Insurance Company has liabilities of $5 million that it must pay in 5 years. It invests the money in a bond that has a maturity of 5 years and a coupon rate of 4% paid annually. The bond has a market value of $5.5 million. Assume that the bond is the only asset of the company. If the bond's yield to maturity drops from 4% to 3.5%, what is the value of the company's assets and liabilities, and what is the surplus or deficit that ABC Insurance Company has to pay its liabilities?