Required information Carnes has the following account balances as of December 31, 2017 before an acquisition transaction takes place Inventory Land Buildings (net) Common stock ($10 par) Additional paid-in capital Retained earnings Revenues Expenses $100,000 400,000 500,000 600,000 200,000 200,000 450,000 250,000 The fair value of Carnes' Land and Buildings are $650,000 and $550,000, respectively. On December 31, 2017, Riley Company issues 30,000 shares of its $10 par value ($25 fair value) common stock in exchange for all of the shares of Carnes' common stock. Riley paid $10,000 for costs to issue the new shares of stock. Before the acquisition, Riley has $700,000 in its common stock account and $300,000 in its additional paid-in capital account. At the date of acquisition, by how much does Riley's additional paid-in capital increase or decrease