4. Which represents the proper journal entry for a periodic inventory system that should be made on the books of the branch when goods that cost the home office of 100,000 to manufacture are shipped to the branch at a price of 125,000. a. Shipments from home office 100,000 c. Ship fr HO 125,000 Home office 100,000 AFOBI 25,000 b. Shipments from home office 125,000 HO 100,000 Home office 125,000 d. Ship to Br 100,000 AFOBI 25,000 SHO 75.000