Problem 3. During the year 2013, goods billed at P3,250,000 were shipped to the branch at 130% cost. The account Loading in Branch Inventory has a balance of P1,225,000 before adjustment. The beginning inventory of the branch from the home office at cost is P2,375,000; the beginning inventory of the branch from outsiders is P540,000; purchases from outsiders is P1,450,000. Questions: 1. How much is the total goods available for sale of the branch? a. P5,308,335 b. P6,100,000 c. P6,337,500 2. How much is the total goods available for sale of the branch from the home office? b. P6,100,000 a. P5,308,335 c. P6,337,500 d. P8,090,000 d. P8,090,000