BATANGAS COMPANY MAINTAINS BRANCHES THAT MARKET THE PRODICTS IT PRODICES. MERCHANDISE IS BILLED TO THE BRANHES AT COST AND THE FREIGHTS IS PAID BY THE SHIPPER. ON JUNE 5, 2020, LINKOD BRANCH SHIPPED A PORTION OF OF ITS MERCHANDISE TO CYA BRANCH UPON AUTHORIZATION BY THE HOME OFFICE. ORIGINALLY HABE BEEN BILLED FOR THIS MERCHANDISE AT 32500. FREIGHT CHARGES FROM HOME OFFICE AMOUNTED TO 3,250. ON THE OTHER HAND, THE INTER BRANCH FREIGHT AMOUNTED TO 2,050. IF THE SHIPMENT HAD BEEN MADE FROM HOME OFFICE DIRECTLY TO CYA BRANCH, THE FREIGHT COST TO CYA BRANCH WOULD HAVE BEEN 3,750. HOME MUCH IS THE DEBITED AS CYA BRANCH CURRENT IN THE BOOKS OF HOME OFFICE