The following were found in your examination of the interplant accounts between Home Office and the Tagactac Branch: 1. Transfer of fixed assets from Home Office amounting to P53,960 was not booked by the branch. 2. P10,000 covering marketing expense of another branch was charged by Home Office to Tagactac. 3. Tagactac recorded a debit note on inventory transfer from Home Office of P75,000 twice. 4. Home Office recorded cash transfer of P65,700 from Tagactac Branch as coming Lagabac Branch. 5. Tagactac reverse a previous debit memo from Bulacsac Branch amounting to P10,500. Home Office decided that this charge is appropriately Lagabac Branch's cost. 6. Tagactac recorded a debit memo from Home Office of P4,650 as P4,560. 1. The net adjustment in the home office books related to the Tagactac Branch Current Account is 2. The net adjustment is Tagactac's books related to Home Office account is 3. Before the above discrepancies were given effect, the balance in the home office books of its Tagactac Branch Current account was a debit balance of P165,920. The unadjusted balance in the Tagactac Branch books of its Home Office Current account must be 4. The adjusted balance of the reciprocal accounts is