WHAT IS THE TOTAL INCREASE (DECREASE) FOR THE HOME OFFICE ACCOUNT BALANCES ON 12/31/21

Selected balances from ABC Co's Branch A and Branch B are: A Branch B Branch Beginning Inventory 19,200 21,000 Petty Cash Fund 1,500 2,000 Ending Inventory 12,000 19,000 Accounts Receivable, Beginning 43,500 55,000 Shipment from Home Office 47,000 61,000 Accounts Receivable, End 53,300 70,000 Cash Collections 70,000 85,000 Sales 80,000 100,000 Cash Expenses 14,300 21,000 All sales, collections, and expenses are handled at the branch. All cash received from sales and collections are sent directly to the Home Office. Expenses are paid by the branch from the imprest fund and immediately reimbursed by the Home Office and credited to the Home Office account. All expenses paid by the branch are recorded in the books of the branch. Compute the TOTAL increase or (decrease) for the Home Office account balances on December 31, 2021