A Nairobi$-$based head office has a fully independent branch in Kisumu. The branch reported a profit of KSh $300,000$ and remitted KSh $200,000$ to the head office. Depreciation of KSh $50,000$ was omitted. a$)$Prepare a combined income statement.$(4$ marks$)$ b$)$Adjust for the omitted depreciation.$(4$ marks$)$ c$)$Prepare a reconciliation of head office and branch accounts.$(3$ marks$)$ d$)$Explain the difference between dependent and independent branches.$(4$ marks