Aurora Inc. acquires Beta Technologies for $100 million cash. The balance sheets at the acquisition date are as follows:

Balance Sheet (in millions)	Aurora	Beta
Current assets	$75	$15
Property and equipment	$550	$85
Intangibles	$45	$7
Total assets	$670	$107
Current liabilities	$40	$4
Long-term debt	$450	$55
Capital stock	$80	$10
Retained earnings	$145	$35
Accumulated other comp. inc.	$(20)	$3
Total liabilities and equity	$670	$107

Beta’s intangibles are undervalued by $12 million, and property is overvalued by $5 million.

Required: Prepare Aurora’s balance sheet immediately following the merger.