Below is a report of PT Setia Abadi Surabaya and branch office in Palangkaraya:

Description	Home office Surabaya (Rp)	Branch Palangkaraya (Rp)
Debit Cash Accounts Receivable Merchandise Inventory 1-1-2012 Property, Plant & Equipment (net) Branch Palangkaraya Purchases Operational expense Merchandise shipment from home office	504.000.000,- 1.527.000.000,- 1.086.000.000,- 879.000.000,- 692.400.000,- 3.789.600.000,- 834.000.000,- -	103.200.000,-447.600.000,- - - - - 262.800.000,- 1.320.000.000,-
Total	9.312.000.000,-	2.133.600.000,-
Credit Accounts Payable Sales Merchandise shipment to Branch Palangkaraya Home office Share capital Retained Earnings	492.000.000,- 4.800.000.000,- 1.320.000.000,- - 2.400.000.000,- 300.000.000,-	- 1.143.600.000,- - 990.000.000,- - -
Total	9.312.000.000,-	2.133.600.000,-

Merchandise Inventory December 31, 2012 respectively Rp1.149.600.000, - for the home office and Rp290.400.000, - for the branch.

Question: 1. How much profit or loss Surabaya home office operation? 2. How much profit or loss Palangkaraya branch operation? 3. Closing account journal of profit or loss home office Surabaya 4. Closing account journal of profit or loss branch Palangkaraya 5. Journal transfer profit or loss branch Palangkaraya to profit or loss home office 6. Journal of the transfer balance profit or loss for the year to retained earnings 7. What is the amount of goods available for sale in both the home office and the branch during the year 2012? 8. Mention reciprocal posts to be eliminated in the preparation of the financial statements of the combined home office and branch 9. What is the amount of cost of goods sold combined home office and branch? 10. What is the amount of retained earnings balance date of December 31, 2012?