On December 31, 2019 the Investment in Branch account on the home office books of the Madamme Company shows a balance of P84.000, and the Home Office account on the books of the branch shows a balance of P97.350. The following data are determined in accounting for the difference. . Merchandise billed at P6,150 was shipped by the home office to the branch on December 28. The merchandise is in transit and had not been recognized on the books of the branch. The branch collected a home office accounts receivable of P25,000, but failed to notify the home office of this collection. . Merchandise billed at P6,150 was shipped by the home office to the branch on December 28. The merchandise is in transit and had not been recognized on the books of the branch. The branch collected a home office accounts receivable of P25,000, but failed to notify the home office of this collection. The home office recorded incorrectly the branch net income at P11.250. The branch reported net income of P12.150. . The home office was charged P6,400 when the branch returned merchandise to the home office on December 31. The merchandise is in transit. What is the reconciled amounts of the reciprocal accounts on December 312