1. Selected balances from ABC CO.s branch A and branch B are:

	A Branch	B Branch
Beginning inventory	19,200	21,000
Petty cash fund	1,500	2,000
Ending inventory	12,000	19,000
Accounts receivable, beginning	43,500	55,000
Shipment from home office	47,000	61,000
Accounts receivable, end	53,300	70,000
Cash collections	70,000	85,000
Sales	80,000	100,000
Cash Expenses	14,300	21,000

All sales, collections, and expenses are handled at the branch. All cash received from sales and collections are sent directly to the Home Office. Expenses are pald by the branch from the Imprest fund and immediately reimbursed by the Home Offlice and credited to the Home Office account. All expenses paid by the branch are recorded in the books of the branch.

Compute the TOTAL increase or (decrease) for the Home Office account balances on December 31, 2021.