Mbappe Alrways replaces the seats in one of its alrplanes. The new seats have a price of $970,000. The old seats have an original cost of $530,000 and accumulated depreciation of $478,000. Mbappe gave the old seats and $925,000 cash for the new seats. What is the effect of the entry to record the replacement on total assets? Multiple Choice O No effect O Increase of 45,000 O Decrease of $52,000 O O Increase of $97.000