Advanced accounting query

In the book of independent branch pass the journal entry for:

Income of Rs.2800 allocated to branch by head office. No entry is passed in the book of brance.

Shouldnt the entry be

Bank A/c                       Dr.

    To Head office A/c

but in the paduka book it has debited the Head office A/c.

Please tell me the correct answer and if the paduka book answer is right, tell me why.
 

Thank you guys in advance :D