Lincoln Company operates branch on October 31, 201?, th branch current account had a balance of 300,000. In the pr of reconciling the reciprocal current accounts, the items fol were noted. The home ofce had billed the branch P 25,000 for mercha shipment still in as of October 31, 201':Ir A home ofce customer's account for P 21,000 collected b branch on October 26 has not been reported to the home The branch has failed to recognize its P 5,000 share of ady expense paid for by the home office The branch reported a net income of P 43,500 during the period then ended; this was not recorded by the home ofc The branch remitted 30,000 to the home ofce bookkeeper not recorded it yet until the 3rd day of the following month The home shipped merchandise to the branch at cost, 75,0 the goods are still in transit at month end. A branch customer remitted 20,000 to the home ofce. Th of collection has not reached the branch yet at month end. a. What is the unadjusted balance of the investment in bra account? b. How much is the amount of consolidated inyesntory at t of the period