How to merge Factory Trial Balance with Head Office Accounts in Tally

For Example :   Factory Trial Balance 

                                     Debit                Credit         

Cash Received           ---                      1000/-

Conveyance                500/-                 x

Cash in factory            500/-

                                 ------------         -----------

                                     1000/-         1000/-

Question: How to merge this Factory Trial balance with Head Office Accounts in Tally

Please reply in details ------ if journal entries is required then give details