. The following were found in your examination of the interplant accounts between the Home Office and the Butuan Branch:

a. Transfer of fixed assets from Home Office amounting to P67,450 was not booked by the branch.

b. P12,500 covering marketing expense of another branch was charged by Home Office to Butuan.

c. Butuan recorded a debit note on inventory transfers from Home Office of P93,750 twice.

d. Home Office recorded cash transfer of P82,125 from Butuan Branch as coming from Davao Branch.

e. Butuan reversed a previous debit memo from Cagayan de Oro Branch amounting to P13,125. Home Office decided that this charge is appropriately Davao Branchs cost.

f. Butuan recorded a debit memo from Home Office of P5812.50 as P5,700.

The net adjustments in the Investment in Butuan Branch account and to the Home Office account are: