The following are selected accounts of unadjusted and unclosed trial balance for A. Company and its branch at 31/12/2015: accounts sales home (250000) branch (146334) inventories 1/1 40000 45000 purchases 150000 shipment to (70000) shipments from 87500 fright in 16334 inventories 31/12 90000 37500 operating expenses 60000 40000 investment in branch 47500 allowance for valuation of inventories (26500) home office (47500) Required: 1- Prepare table for inventory flow for branch 2-Prepar all closing and adjusted entries required in the branch and home office books. 3- Prepare combined income statement for the year ended 31/12/2015.