Helios Ltd merges with Mu Technologies for $95 million cash. The balance sheets before the merger are:

Balance Sheet (in millions)	Helios	Mu
Current assets	$130	$30
Property and equipment	$750	$180
Intangibles	$60	$14
Total assets	$940	$224
Current liabilities	$55	$8
Long-term debt	$650	$110
Capital stock	$100	$32
Retained earnings	$235	$70
Accumulated other comp. inc.	$(40)	$4
Total liabilities and equity	$940	$224

Mu’s property is overvalued by $20 million, and intangibles are undervalued by $15 million.

Required: Adjust Helios’s comprehensive income immediately following the merger.