Nova Corp acquires Epsilon Enterprises for $95 million cash. The balance sheets before the merger are:

Balance Sheet (in millions)	Nova	Epsilon
Current assets	$100	$20
Property and equipment	$700	$130
Intangibles	$55	$9
Total assets	$855	$159
Current liabilities	$50	$5
Long-term debt	$550	$85
Capital stock	$90	$14
Retained earnings	$195	$50
Accumulated other comp. inc.	$(30)	$5
Total liabilities and equity	$855	$159

Epsilon’s property is undervalued by $25 million, and current liabilities are overvalued by $10 million.

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