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Freight charge on merchandise made by the home office for P1,125 was recorded in the branch books as P1,215. . Home office credit memo representing a discount on merchandise for P800 was not recorded by the branch. . The branch failed to take up a P700 debit memo from the home office representing the share of the branch in advertising. The home office inadvertently recorded a remittance for P3,000 from its Cebu branch as a remittance from its Dagupan branch. How much are the unadjusted and adjusted balances of the "Home office" account as of year-end? Unadjusted Adjusted Unadjusted Adjusted a. 226,485; 225,770 c. 225,770; 226,485 b. 228,485; 228,770 d. 226,485; 228,770 (RPCPA)7. The year-end balance of the "Investment in Dagupan Branch" in the home office books has a balance of P225,770. The following information was determined during the reconciliation: Office equipment costing the home office P3,500 was recorded by the branch as P350. Insurance premium of P675 charged by the home office was taken up twice by the branch