Particulars Amount

Balance at home office 728,000

Add
A.  A credit memo sent not recorded at branch 48,000
E. Branch sent by mistake 28,000
76,000
Less
A Debit memo sent not recorded at branch 36,000
C Credit memo- branch recorded twice 80,000
B Debit memo- branch recorded twice 108,000
224,000

unadjusted balance of the “Home office” account 580,000