Where did the 210,000 come from the suggested solution and why is it not just 105,000? (Letter A.)

Problem 1: Made Buy Company has established a branch in MARIE by sending goods costing P46,225 and P20,000 cash on July 1, 2023. Home office initiated transactions for the remainder of the year are found belownting staff ass ine year, the company's controller has found out that the accound the branches hed in recording the transactions between the home the branch. Because of had failed to record all the transactions initiated by the balances of the reclprocal there is a significant discrepancy between the accounts. - Made Buy Company acquired a money counter and vault amounting to P105,000 for the MARIE branch on August 1, 2023. As per agreement, the branch will keep all the property, plant and equipment records. - Goods costing P80,000 were shipped from Made Buy Company to MARIE branch on November 9, 2023. - Additional cash amounting to P13,250 was transferred to the MARIE branch on December 2, 2023. - Hustrado Trading, a MARIE branch customer has incorrectly paid P6,250 cash to the home office on December 16, 2023. - Made Buy Company incurred P16,250 of advertising cost and P24,000 of salaries. MARIE branch is to shoulder 30% and 20% of these expenses, respectively. For the purpose of reconciling the reciprocal accounts, the controller has accountant to send a copy of the Home Office Unadjusted balance of Investment in MARIE branch account? a. P285,700 b. P261,200 c. P267,900 d. P264,550