Among the Journal Entries (Explanation Omitted) in the Accounting Records

Among the journal entries (explanation omitted) in the accounting records of the home office of Price Company was the following:
This journal entry indicates that:

A) The home office acquired office equipment for the branch
B) The home office shipped office equipment to the branch
C) The branch acquired office equipment, which is carried in the accounting records of the home office
D) None of the foregoing occurred