On September 1, 2005, Western Company established the Eastern Branch. Separate accounting records were set up for the branch. Both the home office and the Eastern Branch use the periodic inventory system. Among the intracompany transactions were the following:

Sept. 1 Home office mailed a check for $50,000 to the branch. The check was received by the branch on September 3.

4 Home office shipped merchandise costing $95,000 to the branch at a billed price of $125,000. The branch received the merchandise on September 8.

11 The branch acquired a truck for $34,200. The home office maintains the plant assets of the branch in its accounting records.

Prepare journal entries (omit explanations) for the foregoing intracompany transactions in the accounting records of

(a) the home office and

(b) the Eastern Branch.