The unadjusted trial balances of Areen Co. and its branch at 31/12/2019:

accounts	JERICO	BRANCH	Elimination	combined
sales	-390000	-220000
inventories 1/1	120000	84,000
purchases	180000
shipment to	A
shipments from		150000
inventories 31/12	-90000	-36000
operating expenses	230000	30000
gain or losses	B	C
TOTAL	0	0
beginning retained earning	-290000
net income	D	E
dividend	20000
ending retained
statement of financial position
cash	104000	148000
inventories 31/12/2019	90000	36000
investment in branch	F
allowance for valuation of inventories	-39000
other assets	305000
current liabilities	-45000	-12000
ordinary shares	-250000
home office		-180000
retained earning	G	H
total

Required:

1- Fined the missing amount if the company shipment the goods at 20% above cost to branch.

2. Complete the working paper for combined financial statements.