Both a Home Office and a Branch Use the Periodic

Both a home office and a branch use the periodic inventory system. If at the end of an accounting period the balance of the branch's Home Office ledger account does not agree with the balance of the home office's Investment in Branch account because of a shipment of merchandise in transit from the home office to the branch:

A) The home office debits Investment in Branch and credits Shipments in Transit to Branch.
B) The branch debits Home Office and credits Shipments in Transit from Home Office.
C) The home office debits Shipments in Transit to Branch and credits Investment in Branch.
D) The branch debits Shipments in Transit from Home Office and credits Home Office.