Balance Sheet after Business Acquisition Wilson Corporation acquires Greatbatch Company for $60 million cash in a merger. The balance sheets of both companies at the date of acquisition are as follows: Balance Sheet (in millions) Wilson Greatbatch Current assets $ 60 $ 5 Property and equipment 500 90 Intangibles 20 3 Total assets $580 $98 Current liabilities $ 25 $ 2 Long-term debt 400 65 Capital stock 50 12 Retained earnings 120 15 Accumulated other comprehensive income (loss) (15) 4 Total liabilities and equity $580 $ 98 Greatbatch's property and equipment is overvalued by $35 million, its reported intangibles are undervalued by $15 million, and it has unreported intangibles, in the form of customer databases and marketing agreements, valued at $10 million. Required Prepare Wilson's balance sheet immediately following the merger. Use a negative sign with your answer for AOCI if the balance is a loss.