The balance sheet of Mini Company was as follows immediately before it was acquired by Maxi Company Mini Company Balance Sheet January 1, 2019 Cash Accounts receivable (net) Inventory Plant and equipment (net) Total Assets Accounts payable Notes payable Common stock Retained earnings Total Liabilities and Stockholders' Equity $ 92,000 52,000 152,000 102,000 $ 398,000 $ 42,000 82,000 157,000 117,000 $ 398,000 On January 1, 2019, in a merger transaction, Maxi Company paid $356,000 in cash for 100% of the outstanding common stock of Mini Company. The fair value of Mini Company's plant and equipment was $142.000 on the date of acquisition If the fair value and book value are the same for Mini's remaining assets and liabilities, what is the net increase in Maxi's assets only, after paying the cash for Mini