After examining on a comparative basis the interoffice account of the Bulacan Company with its suburban Branch and the similar account carried on the latter's books, the following discrepancies at the close of the business on June 30, 2011 were seen:

a. A charge for labor by the Home Office, P500 was recorded twice by the branch.

b. A charge of P895 was made by the Home Office for freight on merchandise, but the amount was recorded by the branch as P89.50.

c. A charge of P980 (furniture and fixture) on the Home Office books was taken up by the branch as P890.

d. A credit by the Home Office for P350 (merchandise allowances was taken up by the branch as P400.

e. The Home office charged the Branch P425 for interest on open account which the Branch failed to take up in full; instead, the Branch sent to the Home Office a wrong adjusting memo, reducing the charge by P100 and set up a liability for the net amount.

f. The Home Office received P5,000 from the sale of a truck which it erroneously credited to the Branch; the Branch did not charge the Home Office therewith.

g. The Branch by mistake sent the Home Office a debit note for P370 representing its proportion of a bill for repairs of truck; the Home Office did not record it.

h. The Branch inadvertently received a copy of the Home office entry dated July 19, 2011 correcting item (1) and entered a credit in favor of the Home Office as of June 30, 2011.

At June 30,2011, the unadjusted balance of the Branch current account on the Home Office books showed P175,520. At the beginning of the year, the interoffice accounts were in balance. Compute the (1) unadjusted balance of the Home Office current account on the Branch books, and (2) The adjusted balance of the reciprocal account on June 30, 2011.