5. In 2008 Big sold some inventory to Small for $10,000,000 at the cost of $8,000,000, by the end of 2008,Small sold 60% of the batch of inventory to outsider. In 2009 Big sold some other inventory to Small for $9,000,000 at the cost of $7,000,000, by the end of 2009 75% of the batch of inventory was sold to outsider. Please note that Small use FIFO. Please write down the adjusting journal entries for 2008 and 2009 separately. 6. In 2008 Big sold some inventory to Small for $10,000,000 at the cost of $8,000,000, by the end of 2008,Small sold 60% of the batch of inventory to outsider. On 01/01/2009, before Small was able to sell any inventory that was bought from Big in 2008, Big sold some other inventory to Small for $9,000,000 at the cost of $7,000,000, by the end of 2009 75% of the batch of inventory was sold to outsider. Please note that Small use LIFO. Please write down the adjusting journal entries for 2008 and 2009 separately