On $3$ January $20$X$4,$ Windsor Company purchased $20\%$ of the shares of Brampton for $$572,000$ cash. Windsor will use the equity method. On this date, Brampton has $$1,870,000$ of assets, $$1,496,000$ of liabilities, and $$374,000$ of equity. Book values reflect fair values except for $$840,000$ of equipment, which has a five$-$year life and a fair value of $$1,050,000.$ In $20$X$4,$ Brampton pays $$28,200$ of total dividends and reports earnings of $$94,000.$

Required:

$1.$ Calculate goodwill on acquisition, and the annual extra depreciation on investee equipment at fair value.

$-$Goodwill

$-$ Additional depreiation

$2.$ Prepare $20$X$4$ journal entries for Windsor Company. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$2\mathrm{.}1$ Record the investment made in Brampton Corp.

$2\mathrm{.}2$ Record the Investment revenue.

$2\mathrm{.}3$ Record the receipts of cash dividends paid by Brampton.

$3.$ At the end of $20$X$4,$ what is the balance in the investment account?