9. For each transaction listed below, describe the two offsetting entries that would be recorded in an accrual accounting system. Include the names of the individual accounts that are influenced (see the example Chart of Accounts in the slides or textbook for examples of individual accounts), the type of accounts they are (one of the five types from the accounting equation), and whether the account value increases or decreases. Sold calves at weaning but have not yet received payment (Hint: does not influence an animal inventory account) (2 points) Paid a bill for pesticide that was purchased and applied earlier in the current year (2 points) . Received money by acquiring a new loan that will be used to purchase land (2 points) Purchased and paid for a breeding bull you plan to use for multiple years (2 points)