The following records were taken from the books of the Company and its branch on December 31, 2021: (see image below) Expenses incurred by the HO is P382,000 and branch incurred P101,500. In 2021, home office billed the branch at 120% of cost which was lower by 5% than last years. The Company applies FIFO inventory system. What is the a.combined net income and b. balance of the Unrealized Gain account?