PT SUNSHINE head office in Jakarta has AMBON Branch as geographic area in MALUKU. Trial balances for PT SUNSHINE's home office and AMBON branch on December 31, 2021, are as follows: Accounts Cash Account receivable Inventory Inventory-from Home Office Land Property, Plant, and Equipment Investment in AMBON branch Cost of goods sold Selling expenses Operating expenses Depreciation Expense Dividend Accumulated depreciation- PPE Account payable Bond payable Mortgage Payable Capital stock Retained earnings Jan, 1 Home Office-preclosing balance Unrealized intracompany profit Sales AMBON branch profit Realized intracompany profit Home Office $ 55.000 92.000 72.000 105.000 202.500 129.000 162.500 27.500 102.500 10.000 40.000 67.500 98.000 59.000 70.000 245.000 85.000 ? 395.000 ? Branch $ 32.000 54.000 21.500 ? 80.500 120.000 147.500 23.500 83.000 7.500 36.000 44.000 67.500 36.500 95.000 295.500 Added information: a. Inventory from Home Office at Dec 31 2021: $21.500 (Cost $17.500) b. During 2021, inventory shipments from Home Office to AMBON Branch was billed $105.000 (Cost $85.000) c. Inventory from Home Office at Dec 31 2020: $25.000 (Cost $20.000). Required: 1. Calculate Inventory from Home Office, Unrealized Intracompany Profit, Branch Income, and Realized Profit on inventory shipments to Branch at Dec 31 2021. 2. Journal elimination that needed for making workpaper in year 2021. 3. Working paper Home Office and AMBON Branch for the year ended Dec 31, 2021.