On September 1, 2005, Western Company established the Eastern Branch. Separate ac- counting records were set up for the branch. Both the home office and the Eastern Branch use the periodic inventory system. Among the intracompany transactions were the following: Sept. 1 Home office mailed a check for $50,000 to the branch. The check was received by the branch on September 3. 4 Home office shipped merchandise costing $95,000 to the branch at a billed price of $125,000. The branch received the merchandise on September 8. 11 The branch acquired a truck for $34,200. The home office maintains the plant assets of the branch in its accounting records. Required: Prepare journal entries (omit explanations) for the foregoing intracompany transactions in the accounting records of: (a) the home office and (b) the Eastern Branch