During the three months ended June 30, 2018, the Company adopted ASU 2016-18-Statement of Cash Flows: Restricted Cash. This standard requires that the statement of cash flows explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The standard has been applied using a retrospective transition method to each period presented. The adoption of this standard did not have a material impact on the Company's financial statements. The following table summarizes the opening balance sheet adjustments related to the adoption of the New Revenue Standard, ASU 2016-01-Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-16-Intra-Entity Transfers of Assets Other Than Inventory (in millions): <table> <tbody> <tr><td></td><td>Balance as of</td><td></td><td>Adjustments from</td><td></td><td>Balance as of</td></tr> <tr><td></td><td>March 31, 2018</td><td>ASC 606</td><td>ASU 2016-01</td><td>ASU 2016-16</td><td>April 1, 2018</td></tr> <tr><td>ASSETS</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Accounts receivable, net</td><td>$563.7</td><td>$340.1</td><td>$—</td><td>$—</td><td>$903.8</td></tr> <tr><td>Inventories</td><td>$476.2</td><td>$(5.1)</td><td>$—</td><td>$—</td><td>$471.1</td></tr> <tr><td>Other current assets</td><td>$119.8</td><td>$17.2</td><td>$—</td><td>$—</td><td>$137.0</td></tr> <tr><td>Long-term deferred tax assets</td><td>$100.2</td><td>$(23.1)</td><td>$—</td><td>$1,579.4</td><td>$1,656.5</td></tr> <tr><td>Other assets</td><td>$71.8</td><td>$—</td><td>$—</td><td>$(24.1)</td><td>$47.7</td></tr> <tr><td>LIABILITIES</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Accrued liabilities</td><td>$229.6</td><td>$404.2</td><td>$—</td><td>$—</td><td>$633.8</td></tr> <tr><td>Deferred income on shipments to distributors</td><td>$333.8</td><td>$(333.8)</td><td>$—</td><td>$—</td><td>$—</td></tr> <tr><td>Long-term deferred tax liability</td><td>$205.8</td><td>$16.8</td><td>$—</td><td>$(1.1)</td><td>$221.5</td></tr> <tr><td>Other long-term liabilities</td><td>$240.9</td><td>$—</td><td>$—</td><td>$(1.7)</td><td>$239.2</td></tr> <tr><td>STOCKHOLDERS&#x27; EQUITY</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Accumulated other comprehensive loss</td><td>$(17.6)</td><td>$—</td><td>$(1.7)</td><td>$—</td><td>$(19.3)</td></tr> <tr><td>Retained earnings</td><td>$1,397.3</td><td>$241.9</td><td>$1.7</td><td>$1,558.1</td><td>$3,199.0</td></tr> </tbody> </table>

Question: How many liabilities had a balance on March 31, 2018 that exceeded $300 million if the balance of other long-term liabilities was $350 million instead?
Answer: 2

Question: How many Assets had a balance on April 1, 2018 that exceeded $1,000 million if the balance of net accounts receivable was $1,100 million instead? 
Answer: 2

Question: What would be the percentage change in Other assets  due to the adjustments if the balance on April 1 was $90 million instead?
Answer: 25.35