PROBLEM $1$ HO transferred merchandise to Branch A at cost of P$50\mathrm{.}000.$ Home office paid the freight of P$2\mathrm{.}000$ on the transfer. Subsequently HO ordered the transfer of the merchandise to Branch B$.$ Branch A paid P$3,000$ to transfer the merchandise If transfer would have been from the HO to Brach B$.$ freight would have cost only P$3\mathrm{.}500$ Date of first transfer Date..