Espana Branch was billed by Home Office for merchandise at 140% of cost. At the end of its month, Espana submitted among other things, the following data: Remittances from a branch to its home office are recognized by the home office as: Income (No) An increase in the Inv. In Branch Account (No) Income (Yes) An increase in the Inv. In Branch Account (No) Income (Yes) An increase in the Inv. In Branch Account (Yes) Income (No) An increase in the Inv. In Branch Account (Yes)