On December 31, 2021, Pub Corporation's Investment in Subco Corporation account had a balance of $262,500. The balance consisted of 80% of Subco's $300,000 shareholders' equity on that date and $22,500 of goodwill. On January 2, 2022, Subco increased its outstanding common shares from 30,000 to 36,000 shares. Assume that Subco sold the additional 6,000 shares directly to Pubco for $75,000 on January 2, 2022. Pubco's percentage ownership in Subco immediately after the purchase of the additional shares is