For 2004 a branch reported $18,000 of profit. In the combining worksheet at year-end, the Home Office Capital account had a balance of $60,000 in the balance sheet. The basic elimination entry would include which of the following individual postings? a. A debit to the Branch Income account for $60,000. b. A credit to the Branch income account for $18,000. c. A debit to the Branch Income account for $42,000. d. A debit to the Branch Income account for $18,000