Please Solve This Question (Advanced Accounting)

combined Question five: The unadjusted trial balances of Areen Co. and its branch at 31/12/2019: accounts JERICO BRANCH Elimination sales -390000 -220000 inventories 1/1 120000 84,000 purchases 180000 shipment to shipments from 150000 inventories 31/12 -90000 -36000 operating expenses 230000 30000 gain or losses TOTAL beginning retained earning -290000 net income dividend 20000 ending retained statement of financial position cash 104000 148000 inventories 31/12/2019 90000 36000 investment in branch allowance for valuation of inventories -39000 other assets 305000 current liabilities -45000 -12000 ordinary shares -250000 home office -180000 retained earning total Required: 1- Fined the missing amount if the company shipment the goods at 20% above cost to branch. 2. Complete the working paper for combined financial statements