(3) The home office of Nahla Company, bills its only branch at a markup of 25% above home office cost for all merchandise shipped to the Marwa branch. During 2006 the home office shipped 13 merchandise to the branch at a billed price of $ 30,000.Marwa branch inventories for 2006 were as follows: Jan.1 Dec .31 From home office(at billed price) 15000 19500 Purchased from outsiders 6800 8670 Required Prepare journal entries (including adjusting entries) for the home office of Nahla Company for 2006