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Trial balances for the home office and the branch of a Company show the following accounts on December 31, 2018. The home office policy of billing the branch for merchandise is 20% above cost. Home office Branch P10,800 24,000 Description Allowance for overvaluation of Inv. Shipments to branch Purchases (outsiders) Shipments from Home office Merchandise inventory, 12/31/17 P7,500 28,800 45,000 What part of the branch inventory as of 12/31/17, represent purchases from outsiders and what part represents goods acquired from the home office