On December 31, 2017, the Investment in Branch account on the home office's books has a balance of P102,000. In analyzing the activity in each of these accounts for December, you find the following differences. A P12, 000 branch remittance to the home office initiated on December 27, 2017, was recorded on the home office books on January 3, 2018 A home office inventory shipment to the branch on December 28, 2017, was recorded by the branch on January 4, 2018, the billing of P24,000 was at cost The home office incurred P14,400 of advertising expenses and allocated P6,000 of this amount to the branch on December 31, 2017. The branch has not yet recorded this transaction. The branch customer erroneously remitted P3,600 to the home office. The home office recorded this cash collection on December 23, 2017. Meanwhile, back at the branch, no entry has been made yet Inventory costing P51, 600 was sent to the branch by the home office on December 10, 2017. The billing was at cost, but the branch recorded the transaction at P40,800. What is the balance of Unadjusted Balance of Home Office account and adjusted balance of the Home Office account as of December 31, 2017