Assume that fast-food restaurants generally provide an ROI of 14%, but that such restaurant near a college campus has an ROI of 18% because its relatively large volume of business generates an above-average turnover (sales/assets). The replacement value of the restaurant's plant and equipment is $192,000. If you were to Invest that amount in a restaurant elsewhere in town, you could expect a 14% ROI. Requlred: 8-1. Would you be willing to pay more than $192,000 for the restaurant near the campus? Yes a-2. What is the maximum price you would be willing to pay for the business? (Do not round Intermedlate calculations.) Maximum Price b. If you purchased the restaurant near the campus for $246,857 and the fair value of the assets you acquired was 192,000, Identify the account along with its balance, that is used to record the additional amount paid over the fair value of the assets