Add details of each calculation, please.

Adjusted trial balances Home office Branch dr (cr) dr (cr) Eliminations Income statement Sales dr (cr) 169 0 O 0 8 3 0 0 0 Combined 14 47 O0) 1 1 08 8 o dr (on Cost of goods sold 4 2 0 0 o Operating axpenses Net Income (to statement of retained eamings below) 2 4 3 0 0 4 4 0 0 0 -o- 9 5 20 Totals Statement of retained eamings Retained earmings, Jan. 1, 2005 Net (Income) (from Income statement above) Dividends declared Retained earnings, Dec. 31, 2005 (to balance sheet below) (34 0 0 O 4 4 00 0) 9520) 1 5 000 Totals Balance sheet 2 3 7 0 0 3 0 0 0 0 5 8 300 1 19 75 1 6 170 Cash Inventories, Dec. 31, 2005 Investment in branch Allowance for overvaluation of branch inventories (11000) 1901010 (35000) ((2|01000) Other assets (net) Current liabllities Common stock, $2.50 par Retained earnings (from 4 8 4 5 0 (8|5|) statement of retained earnings above) Home office 58300) 1 Totals -10 Adjusted trial balances Home office Branch dr (cr) dr (cr) Eliminations Income statement Sales dr (cr) 169 0 O 0 8 3 0 0 0 Combined 14 47 O0) 1 1 08 8 o dr (on Cost of goods sold 4 2 0 0 o Operating axpenses Net Income (to statement of retained eamings below) 2 4 3 0 0 4 4 0 0 0 -o- 9 5 20 Totals Statement of retained eamings Retained earmings, Jan. 1, 2005 Net (Income) (from Income statement above) Dividends declared Retained earnings, Dec. 31, 2005 (to balance sheet below) (34 0 0 O 4 4 00 0) 9520) 1 5 000 Totals Balance sheet 2 3 7 0 0 3 0 0 0 0 5 8 300 1 19 75 1 6 170 Cash Inventories, Dec. 31, 2005 Investment in branch Allowance for overvaluation of branch inventories (11000) 1901010 (35000) ((2|01000) Other assets (net) Current liabllities Common stock, $2.50 par Retained earnings (from 4 8 4 5 0 (8|5|) statement of retained earnings above) Home office 58300) 1 Totals -10 Adjusted trial balances Home office Branch dr (cr) dr (cr) Eliminations Income statement Sales dr (cr) 169 0 O 0 8 3 0 0 0 Combined 14 47 O0) 1 1 08 8 o dr (on Cost of goods sold 4 2 0 0 o Operating axpenses Net Income (to statement of retained eamings below) 2 4 3 0 0 4 4 0 0 0 -o- 9 5 20 Totals Statement of retained eamings Retained earmings, Jan. 1, 2005 Net (Income) (from Income statement above) Dividends declared Retained earnings, Dec. 31, 2005 (to balance sheet below) (34 0 0 O 4 4 00 0) 9520) 1 5 000 Totals Balance sheet 2 3 7 0 0 3 0 0 0 0 5 8 300 1 19 75 1 6 170 Cash Inventories, Dec. 31, 2005 Investment in branch Allowance for overvaluation of branch inventories (11000) 1901010 (35000) ((2|01000) Other assets (net) Current liabllities Common stock, $2.50 par Retained earnings (from 4 8 4 5 0 (8|5|) statement of retained earnings above) Home office 58300) 1 Totals -10