Osicom Tech is acquiring Rexon's outstanding common stock for $55 million. Before acquisition financial information on these two firms is given as follows (in $ millions):

	Osicom Tech	Rexon
Total assets	$280	$70
Liabilities	80	30
Stockholders' equity	200	40

What are the total assets and stockholders' equity (in $ millions) if the purchase method is used as the accounting method for this merger?