The Dialga Corporation decided to open a branch store In Manila. Shipments of merchandise to the branch totaled ?108.000 which included a mark up on COSE All accounting records are to kept at the home Office. The submitted the following report summarizing its operations for the perlod ended 31, 2021. Sales on Account Sales on Cash Basis Collections of Accounts Expenses Paid Expenses Unpaid purchase Of Merchandise for Cash Inventory on Hand, Dec. 31 - from Home Office Remittances to Home Office 148,000.00 44,000.00 120,000.00 76,000.00 24,000.00 52,000.00 60,000.00 110,000.00