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Question - Sales 203,500 cr. Shipments from home office 186,120 dr. Operating expenses 18,755 dr. Leila Co.'s Clark branch submitted the following data for 2008, its first year of operation:
Home office current 48,125 cr.
Shipments to the branch are billed at cost. The December 31 inventory of the branch was P25,245. What is the correct balance on December 31, 2008 of the branch account-current as per home office books?
a. 46,750
b. 48,125
c. 65,505
d. 71,995
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