Vector Industries merges with Iota Technologies, acquiring it for $80 million cash. The balance sheets prior to the merger are:

Balance Sheet (in millions)	Vector	Iota
Current assets	$100	$15
Property and equipment	$550	$110
Intangibles	$45	$9
Total assets	$695	$134
Current liabilities	$40	$5
Long-term debt	$420	$75
Capital stock	$70	$18
Retained earnings	$170	$34
Accumulated other comp. inc.	$(25)	$2
Total liabilities and equity	$695	$134

Iota’s intangibles are undervalued by $10 million, and property is overvalued by $15 million.

Required: Adjust Vector’s capital stock ledger immediately following the merger.