Anselmo Company operates retail hobby shops from the main store and a branch store. Merchandise is shipped from the main store to the branch and billed to the branch at an arbitrary 10% markup. Trial balances of the main store and branch as of December 31, 2006, are as follows: Main Store Branch Debits Cash Accounts receivable-net Inventory December 31, 2005 Building-net Equipment-net Branch store Purchases Shipments from home office Other expenses s 1,000 S 1,500 200 3,500 60,000 30,000 32,300 240,000 2,500 18,000 12,000 11,000 99,000 5382.500 5150.500 (Continued)