The balance sheets of Cat company and Rat company as of January 1, 2019 are presented below. On that date, after extended period of negotiation, the two companies agreed to merge all assets. Cat Rat Cash 50,000 20,000 Receivable 80,000 20,000 Inventories 200,000 200,000 Plant and Equipment (net) 20,000 60,000 Total Assets 350,000 300,000 Calculate total net assets of after merger. Select one: a. OMR 350,000 b. OMR 50,000 O c. OMR 300,000 O d. OMR 650,000