Coleman Corporation's unadjusted trial balance at the end of 2007 reflected compenstation expense of $90 million. The trial balance did not include the following:

• Because of the holidays, no salary accrual was made for the last week of the year. Salaries for the last week totaled $3.5 million and were paid on January 4, 2008.
• Employee bonuses for 2007 totaled $5 million. The bonuses were paid on Janurary 31, 2008.

Ignoring payroll taxes, what is Coleman's adjusted compenstation expense for the year ended 2007 and what impact will the adjustment have on Coleman's 2007 current ratio?