Pro Corporation purchased 10,000 shares of Schroeder Corporation on January 1, 20X3, at book value. At that date, the fair value of the noncontrolling interest was equal to 47.4 percent of Schroeder's book value. On December 31, 20X8, Schroeder reported these balance sheet amounts:

Assets		Liabilities and Equities
Cash	$ 90,000	Accounts Payable	$ 151,000
Accounts Receivable	126,000	Bonds Payable	120,000
Inventory	230,000	Common Stock	190,000
Buildings and Equipment	610,000	Additional Paid-In Capital	30,000
Less: Accumulated Depreciation	(215,000)	Retained Earnings	350,000
Total Assets	$ 841,000	Total Liabilities and Equities	$ 841,000

On January 1, 20X9, Schroeder issued an additional 3,000 shares of its $10 par value common stock to Nonaffiliated Company for $70 per share.

Required: Compute the change in book value of the shares held by Pro as a result of Schroeders issuance of additional shares.

Prepare the entry to be recorded on Pros books to recognize the change in book value of the shares it holds, assuming the change in book value is to be treated as an adjustment to additional paid-in capital.

Record the consolidation entry needed to prepare a consolidated balance sheet immediately after Schroeders issuance of additional shares.