The following is an overview of the PT A balance balance as per December 31, 2013 Debit. Other assets Inventory, January 1, 2013 Branch Purchase Shipping from headquarters Cost Dividend Total Debit Credit Other Liability Capital stock Retained earning Home Office Unrealized profits on branch inventory Sale Shipping to branches Branch profit Tota Credit Home office Branch 530.000.000 50.000.000 200.000.000 500.000.000 0 90.000.000 500.000.000 100.000.000 0 165.000.000 45.000.000 120.000.000 100.000.000 1.500.000.000 500.000.000 10.000.000 537.500.000 200.000.000 62.500.000 1.500.000.000 0 0 240.000.000 50.000.000 0 25.000.000 0 0 175.000.000 Make it 1. Consolidated balnce sheet PT A 31 Dcember 2013 2. Consolidated income statement for PT A, 31 December 2013 0 300.000.000 0 0 500.000.000 Additional information 1. The head office sends goods to branches at a price of 120% above the central base price 2. Inventory December 31, 2013 is $70,000,000 for headquarters and $ 60,000,000 for branches. The branch supply is assessed at the transfer price