From the following inter-branch transactions in April 1998, make the entry in the books of America Head Office (a) Los Angeles branch: (i) Received goods from Austin branch $. 18,000 and Boston branch $. 10,000. (ii) Sent goods to Boston Branch $. 8,000 and Chicago branch $. 20,000. (iii) Received Bills Receivable from Boston branch $. 3,000. (iv) Sent acceptances to Austin branch $. 12,000 and Boston branch $. 3,000. (b)Houston branch: [apart from (a) above] (i) Received goods from Austin branch $. 12,000 and los Angeles branch $. 9,000. (ii) Sent acceptances to Austin branch $. 6,000 and Los Angeles branch $. 4,000. (c) Austin branch: [apart from (a) and (b) above] (i) Sent goods to Boston branch $. 7,500. (ii) Received Bills Receivable from Boston branch $. 6,000. (ii) Received cash from Boston branch $. 1,000