Your examination of the accounts revealed the following information:1. On December 28, the branch remitted P12,500 in cash to the home office that was not received until January 4.2. Merchandise that was billed to the branch at P7,500 was in transit at December 31.3. The branch failed to take up a P1,200 credit memo from the home office representing the cash collections.4. The branch returned damaged merchandise worth P3,000 but the home office recorded it as P13,0005. The unadjusted balances in the home office and branch books are P23,140 and P14,340, respectively.What is the adjusted balance of Investments in Branch and Home Office accounts on December 31, 2020?