Atlas Industries merges with Delta Corp, acquiring it for $80 million. The ledgers before the merger are:

Ledger (in millions)	Atlas	Delta
Cash	$120	$18
Receivables	$90	$12
Inventory	$100	$15
Property, plant, equipment	$500	$105
Intangibles	$35	$9
Total	$845	$159

Delta’s inventory is undervalued by $8 million, and intangibles are undervalued by $5 million.

Required: Update Atlas’s ledger immediately following the merger.