Prepare journal entries in the accounting records of both the home office and the branch of Ekram Company to record each of the following transactions or events (omit explanations): 1. Home office sent $30,000 cash and $5,000 worth of supplies to the branch. 2. Branch acquired office equipment for $10,000, to be carried in the home office accounting records. 3. Home office transferred merchandise (at home office cost) of $90,000 to the branch. Both the home office and the branch use the perpetual inventory system. 4. The branch had a credit sale amounted to $50,000, the branch's cost of merchandise sold was $20,000. 5. $4,000 Advertising expenses and $1,000 utilities expenses are incurred by home office and charged to the branch