Accounting entry passed for head office and branch office

See , at the end of the year ,  any profit  or  loss at  branch  will be transfer  to  H.O  , However in between F.Y  any fund (Income )   transfer  to H.O  at  that  time  , H.O  A/c  will be  Debited  and  Bank account  will be credited  , after booking of  any Income entry in the Branch  Book. 

In Branch books:-

Head Office A/c Dr

To Rent Received A/c

In H.O. books/-

Bank A/c Dr

To Branch Office A/c

These entries are correct when rent income of branch is received in HO Bank account