Reconcile the following reciprocal accounts of the home office and branch:

Investment in Branch

Account	DR	CR	Balance
Balance			$60,000
Inventory sent to branch	$15,000		$75,000
Operating expenses charged by home office	$7,000		$82,000

Home Office

Account	DR	CR	Balance
Balance			$60,000
Merchandise returned by branch	$7,000		$53,000
Equipment purchase by branch	$4,000		$49,000
Money sent to Home Office	$3,000		$46,000