16. ASTATIC UNSTABLE Co. is currently preparing its combined financial statements. At December 31, 20x1, the home office shows a 728,000 balance in its "Investment in branch" account. The following information has been gathered during the reconciliation process:

(a) A credit memo sent by the home office to the branch amounting to 48,000 was not recorded by the branch.

(b) A debit memo sent by the home office to the branch amounting to 36,000 was not recorded by the branch.

(c) A credit memo sent by the branch to the home office amounting to 80,000 was recorded by the home office twice.

(d) A debit memo sent by the branch to the home office amounting to 120,000 was recorded by the home office as 12,000.

(e) The branch sent by mistake a credit memo amounting to 28,000 to the home office. The home office did not record it.

REQUIREMENT: How much is the unadjusted balance of the "Home office" account?