The balances in Windhorse inc.'s shareholders equity accounts at December 31, 2323 are: common shares, no par, 48000 authorized, 38400 outstanding $1267200 Retained Earnings (Deficit) (361500) At this time, a financial reorganization was approved. Equipment was written down $99800, and inventory increased $5600. What is the net increase in the deficit from revaluation of asset