Zenith Corp buys Omega Ltd for $115 million. The balance sheets before the merger show:

Balance Sheet (in millions)	Zenith	Omega
Current assets	$140	$22
Property and equipment	$900	$180
Intangibles	$80	$14
Total assets	$1120	$216
Current liabilities	$75	$9
Long-term debt	$750	$120
Capital stock	$140	$18
Retained earnings	$230	$65
Accumulated other comp. inc.	$(75)	$4
Total liabilities and equity	$1120	$216

Omega’s property is undervalued by $35 million, and intangibles are undervalued by $20 million.

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