How to solve these?

Questions 6 and 7 are based on the following information. The following information is extracted from the books and records of Elaine Company and its branch. The balances are at December 31, 2012 of the company's operations. Home Office Branch Sales P260,000 Shipments to branch P 78,000 Shipments from home office 104,000 Purchases 39,000 Expenses 78,000 Inventory, January 1, 2012 26,000 Allowance for overvaluation of branch 31,200 inventory However, no shipments in transit between home office and the branch were made. Both shipments accounts are properly recorded. The ending inventory includes merchandise acquired from the home office in the amount of P26,000 and P7,800 acquired from outsiders acquired from the home office in the amount of P26,000 and P7,800 acquired from outsiders for a total of P33,800. 6. What is the realized profit in branch inventory? a. P21,000 c. P22,533 b. P31,200 d. P24,700 7. What is the amount of branch merchandise beginning inventory that was acquired from the home office? a. P14,000 c. P15,600 b. P19,000 d. P20,800