How to solve this?

POR operates a branch in Baguio City. The following information are provided for 2021: Home Office Branch Inventories, Beg 85,000 Branch (acquired from outsiders) 9,500 Branch (acquired from Home office) billed price 20% above cost 42,000 Inventories, End 65,000 Branch (acquired from outsiders) 6,500 Branch (acquired from Home office) acquired at 2021, billed price 30,000 Sales 365,000 174,500 Shipment to branch 90,000 Purchase from outsiders 220,000 35,000 Advertising Expenses 13,700 2,500 Salaries Expense 25,000 9,500 Rent Expense 10,000 2,000 Miscellaneous Expense 3,300 500 Shipment from Home Office 112,500 REQUIREMENT:Compute the combined net income