Pro Corporation purchased $12,000$ shares of Schroeder Corporation on January $1,20$X$3,$ at book value. At that date, the fair value of the noncontrolling interest was equal to $20\mathrm{.}0$ percent of Schroeder's book value. On December $31,20$X$8,$ Schroeder reported these balance sheet amounts. On January $1,20$X$9,$ Schroeder issued an additional $4,000$ shares of its $$10$ par value common stock to Nonaffiliated Company for $$70$ per share.

A$.$ Compute the change in book value of the shares held by Pro as a result of Schroeder$$s issuance of additional shares. $($Note: Do not round the percentage of stock held.$)$

C$.$ Record the consolidation entry needed to prepare a consolidated balance sheet immediately after Schroeder$$s issuance of additional shares.