Sigma Corp acquires Theta Ltd for $75 million. The balance sheets prior to the merger are:

Balance Sheet (in millions)	Sigma	Theta
Current assets	$90	$18
Property and equipment	$600	$130
Intangibles	$40	$6
Total assets	$730	$154
Current liabilities	$35	$4
Long-term debt	$500	$80
Capital stock	$60	$20
Retained earnings	$135	$50
Accumulated other comp. inc.	$(15)	$0
Total liabilities and equity	$730	$154

Theta’s equipment is undervalued by $25 million, and it has unreported intangibles valued at $8 million.

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