1) Complete problems 4-1 (9 pts) and 4-6 (8 pts) from the text, 2) Complete the following end of year accrual adjustments for the following situations. Put each end of year adjustment (A, B, C, and D) on its own separate page. It is 12/31/2019 and Oakland Farms needs to do their end of year adjustments for 2019. The adjustments they need to complete are: A) Oakland Farms had cash sales of $388,000 market livestock during 2019. During 2019, they purchased $139,000 worth of feeder steers. At the end of the year (12/31/2019) they had $63,000 of purchased feeder steers on hand. At the beginning of the year (1/1/2019) they had $91,000 of purchased feeders steers in inventory. They have no raised animals on their farm. (20 pts) B) Oakland Farms harvested 800 acres of feed corn during 2019. They sold $250,000 worth of the feed corn, but they intend to use the rest as feed for their dairy cows. At the end of the year (12/31/2019), the farm had $ 194,000 of raised feed corn on hand. At the beginning of the year (1/1/2019) they had $162,000 of raised feed corn on hand. (20 pts) C) Oakland Farms purchased a one-year insurance policy for $48,000 on August 1, 2019. At the beginning of the year (1/1/2019) they had $20,000 in Prepaid Expenses for insurance. (20 pts) D) Oakland Farms had cash sales of $413,000 market livestock during 2019. At the end of the year (12/31/2019), they determine that one of their cattle buyers still owes them $55,000 (i.e., Accounts Receivable). At the beginning of the year (1/1/2019) their Accounts Receivable balance was $62,000. (20 pts) For each end-of-year accrual adjustment, 1) calculate the necessary adjustment, 2) complete the related journal entry, 3) complete the income statement adjustment, and 4) show the proper balance sheet entry for the relevant account