The following are information about Niram company and its branch's in 31/12/2020 (investment account, home office account and partial trial balance) Investment in farm branch beginning 120,000 shipment to goods 190,000 received cash 25,000 collection of branch account receivables 118,000 paid branch payable 22,000 operating expenses 15,000 depreciation expenses shipment goods Total 5000 80,000 432,000 143,000 Balance 289,000 Home office in farm book Beginning 120,000 goods from home 190,000 cash send 25,000 Equipment 60,000 receivables of home 61,000 cash send 50000 notes home 40,000 operating expenses 15,000 net income before adjustment 50,000 175,000 436,000 261,000 Trial balance in31/12/2020 Accounts Sales Beginning Purchased shipment to shipment from Niram 1,150,000 Farm 485,000 250,000 80,000 840,000 270,000 190,000 260,000 20,000 Ending total allowance for overvaluation operating expenses Deprecation retained earning Dividend 70,000 360,000 185,000 69,000 480,000 65,000