At December 31, 2013, the stockholders' equity of Godwin Corporation and its 80%-owned subsidiary, Goldberg Corporation, are as follows: Godwin's Investment in Goldberg is equal to 80 percent of Goldberg's book value. Goldberg Corporation issued 225 additional shares of common stock directly to Godwin on January 1, 2014 at $28 per share. Required: 1. Compute the balance in Godwin's Investment in Goldberg account on January 1, 2014 after the new investment is recorded. 2. Determine the increase or decrease in goodwill from Godwin's new investment in the 225 Goldberg shares. Use four decimal places for the ownership percentage. Assume the fair value and book value of Goldberg's assets and liabilities are equal.