wilson corporation acquires Greatbatch company $60 million cashin a merger. The balance sheets of both companies at the date of acquisition are as follows

Great batch's property and equipment is overvalued by $35 million, its reported intangibles are undervalued by $15 million and it has unreported intangibles, in the form of customer databases and marketing agreements valued at $10 million.

Required:

Prepare Wilson's balance sheet Immediatly following the merger.