Helios Ltd acquires Gamma Inc for $120 million cash. The balance sheets before the merger are:

Balance Sheet (in millions)	Helios	Gamma
Current assets	$160	$28
Property and equipment	$1000	$210
Intangibles	$85	$16
Total assets	$1245	$254
Current liabilities	$80	$10
Long-term debt	$850	$140
Capital stock	$160	$22
Retained earnings	$280	$76
Accumulated other comp. inc.	$(125)	$6
Total liabilities and equity	$1245	$254

Gamma’s property is undervalued by $40 million, and intangibles are undervalued by $25 million.

Required: Update Helios’s current assets immediately following the merger.