Give Journal Entries (with Narrations) in the books of an Independent Branch of a business entity to rectify or adjust the following: Commission (income) of ₹7,500 allocated to Branch by Head office but still no entry is passed in the books of branch. Head office paid ₹12,000 directly to one of branch's supplier. The intimation is received by branch on reconciliation of bank statement of branch with its books. A remittance of ₹85,000 is sent by branch to Head office has not been received by Head office till date. Branch paid ₹9,800 as salary to Head office's employee, but the amount paid has been wrongly debited to salary account. Branch purchased Furniture for ₹18,000 through cheque, but the Furniture account was retained in Head office Books. No entry has yet been passed. Branch incurred ₹5,500 of expenses on behalf of other branches of head office, this transaction was not recorded in the books of branch.