Orion Industries merges with Theta Technologies for $110 million cash. The balance sheets before the merger are:

Balance Sheet (in millions)	Orion	Theta
Current assets	$125	$20
Property and equipment	$800	$160
Intangibles	$70	$12
Total assets	$995	$192
Current liabilities	$70	$8
Long-term debt	$650	$105
Capital stock	$120	$15
Retained earnings	$200	$60
Accumulated other comp. inc.	$(45)	$4
Total liabilities and equity	$995	$192

Theta’s intangibles are undervalued by $18 million, and property is overvalued by $25 million.

Required: Reconcile Orion’s capital stock immediately following the merger.