The following were found in our examination of the inter-plant accounts between the Home Office and the HIJ Branch: Inventory costing P51,600 was sent to the branch by the home office on December 31, 2021. The billing was at cost, but the branch recorded the transaction at P40,800 A branch customer erroneously remitted P3,600 to the home office. The home office recorded this cash collection on December 23, 2021. Meanwhile, back at the branch, no entry has been made yet. AP12,000 branch remittance to the home office initiated on December 27, 2021, was recorded on the home office books on January 3, 2022 A home office inventory shipment to the branch on December 28, 2021, was recorded by the branch on January 4, 2022; the billing of P24,000 at cost The home office incurred P14,400 of advertising expenses and allocated P6,000 of this amount to the branch on December 15, 2021. The branch has not recorded this transaction. On December 31, 2021, the Home Office Account on HIJ Branch has a balance of P52,800. Compute the net adjustment to Home office account. The following were found in our examination of the inter-plant accounts between the Home Office and the HIJ Branch: Inventory costing P51,600 was sent to the branch by the home office on December 31, 2021. The billing was at cost, but the branch recorded the transaction at P40,800 A branch customer erroneously remitted P3,600 to the home office. The home office recorded this cash collection on December 23, 2021. Meanwhile, back at the branch, no entry has been made yet. AP12,000 branch remittance to the home office initiated on December 27, 2021, was recorded on the home office books on January 3, 2022 A home office inventory shipment to the branch on December 28, 2021, was recorded by the branch on January 4, 2022; the billing of P24,000 at cost The home office incurred P14,400 of advertising expenses and allocated P6,000 of this amount to the branch on December 15, 2021. The branch has not recorded this transaction. On December 31, 2021, the Home Office Account on HIJ Branch has a balance of P52,800. Compute the net adjustment to Home office account