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Selected balances from ABC Co's Branch A and Branch B are: A Branch B Branch Beginning Inventory 19,200 21,000 Petty Cash Fund 1,500 2,000 Ending Inventory 12,000 19,000 Accounts Receivable, Beginning 43,500 55,000 Shipment from Home Office 47,000 61,000 Accounts Receivable, End 53,300 70,000 Cash Collections 70,000 85,000 Sales 80,000 100,000 Cash Expenses 14,300 21,000 All sales, collections, and expenses are handled at the branch. All cash received from sales and collections are sent directly to the Home Office. Expenses are paid by the branch from the imprest fund and immediately reimbursed by the Home Office and credited to the Home Office account. All expenses paid by the branch are recorded in the books of the branch. Compute the TOTAL increase or (decrease) for the Home Office account balances on December 31, 2021.The following were found in our examination of the inter-plant accounts between the Home Office and the HIJ Branch: Inventory costing P51,600 was sent to the branch by the home office on December 31, 2021. The billing was at cost, but the branch recorded the transaction at P40,800 A branch customer erroneously remitted P3,600 to the home office. The home office recorded this cash collection on December 23, 2021. Meanwhile, back at the branch, no entry has been made yet. A P12,000 branch remittance to the home office initiated on December 27, 2021, was recorded on the home office books on January 3, 2022 A home office inventory shipment to the branch on December 28, 2021, was recorded by the branch on January 4, 2022; the billing of P24,000 at cost > The home office incurred P14,400 of advertising expenses and allocated P6,000 of this amount to the branch on December 15, 2021. The branch has not recorded this transaction. On December 31, 2021, the Home Office Account on HIJ Branch has a balance of P52,800. Compute the net adjustment to Home office account