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 Home office 530.000.000 50.000.000 200.000.000 500.000.000 0 120.000.000 100.000.000 1.500.000.000 Branch 165.000.000 45.000.000 0 0 240.000.000 50.000.000 0 500.000.000 Credit Other Liability Capital stock Retained earning Home Office Unrealized profits on branch inventory Sale Shipping to branches Branch profit Tota Credit 90.000.000 500.000.000 100.000.000 0 10.000.000 537.500.000 200.000.000 62.500.000 1.500.000.000 25.000.000 0 0 175.000.000 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 Make it 1. Consolidated balnce sheet PT A 31 Dcember 2013 2. Consolidated income statement for PT A, 31 December 2013 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 Home office 530.000.000 50.000.000 200.000.000 500.000.000 0 120.000.000 100.000.000 1.500.000.000 Branch 165.000.000 45.000.000 0 0 240.000.000 50.000.000 0 500.000.000 Credit Other Liability Capital stock Retained earning Home Office Unrealized profits on branch inventory Sale Shipping to branches Branch profit Tota Credit 90.000.000 500.000.000 100.000.000 0 10.000.000 537.500.000 200.000.000 62.500.000 1.500.000.000 25.000.000 0 0 175.000.000 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 Make it 1. Consolidated balnce sheet PT A 31 Dcember 2013 2. Consolidated income statement for PT A, 31 December 2013