The following are information about Niram company and its branch's in $31/12/2020($investment account, home office account and partial trial balance$)$

Investment in farm branch

$\backslash$table$[[$beginning$,120,000,],[$shipment to goods,$190,000,],[$received cash,,$25,000],[$collection of branch account receivables,,$118,000],[$paid branch payable,$22,000,],[$operating expenses,$15,000,],[$depreciation expenses,$5000,],[$shipment goods,$80,000,],[$Total$,432,000,143,000],[$Balance$,289,000,]]$

Home office in farm book

$\backslash$table$[[$Beginning$,,120,000],[$goods from home,,$190,000],[$cash send,$25,000,],[$Equipment$,60,000,],[$receivables of home,,$61,000],[$cash send,$50000,],[$notes home,$40,000,],[$operating expenses,,$15,000],[$net income before adjustment,,$50,000],[,175,000,436,000],[,,261,000]]$

Trial balance in $\frac{31}{12}\frac{?}{2020}$

$\backslash$table$[[$Accounts$,$Niram,Farm$],[$Sales$,1,150,000,485,000],[$Beginning$,250,000,80,000],[$Purchased$,840,000,],[$shipment to$,270,000,],[$shipment from,,$190,000],[$Ending$,260,000,20,000],[$total allowance for overvaluation,$70,000,],[$operating expenses,$360,000,185,000],[$Deprecation$,69,000,],[$retained earning,$480,000,],[$Dividend$,65,000,]]$

:Required reconcile the investment and home office $(1$ account in $31/12/2020$ and journalize the $.$required entries

prepare consolidation income statement in $(2\frac{31}{12}\frac{?}{2020}$

prepare all closing entries in Niram company $(3$ and its branch prepare table of inflow inventory between $(4$ Niram and the branch