Errors discovered where as follows: a. Shipment to El Nido Branch amounting to Php20,000 with billing amount of Php28,000 was erroneously charged by home office to Caramoan. b. Shipment from home office with billing amount of Php250,000 was recorded by Pagudpud branch as Php205,000. c. Home office failed to bill the branches for shared depreciation. The depreciation expense amounts to Php100,000. The Sharing ration of Home Office, El Nido, Pagudpud and Caramoan is 50%, 8%, 30%, and 12%, respectively. d. Home office recognized in full the advertising expense as its own and failed to bill the branches for their shares of advertising expense; El Nido Php11,000, Pagudpud Php44,000 and Caramoan e. Shipment from home office with billing amount of Php45,000 was erroneously recorded by the Caramoan branch as Php54,000