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The interoffice account between the home office of Ayala Corporation and its Central Luzon branch was adjusted to P25,730 as of December 31, 2019. The transactions between the home office and the branch for the month of January 2020 are as follows: Remittance by branch, P48,000 (P6,400 of which still in transit as of January 31, 2020) Shipments to branch, P175,000 (including goods still in transit as of January 31, 2020 of P19,000) Branch expenses paid by the home office, P7,100. Branch payable paid by the home office, P10,300. 4. The unadjusted balance of the Branch Account and Home Office account as of January 31, 2020 is: a. P116,330; P141,730 C. P141,730; P116,330 b. P148,830; P124,430 d. P176,530; P151,130 5. The adjusted balance of the reciprocal account on January 31, 20120 is: a. P135,330 C. P170,130 b. P141,730 d. P25,730