A conclusion for Burnout Ltd advising them of the relevant accounting standard (Intangible assets and Inventory) to apply on a cryptocurrency and the journal entries required a) at the date of sale where Bitcoin is received, b) at the subsequent year-ends and c) when the Bitcoin is sold for Australian dollars in the future. Please use illustrative, makeup numbers Briefly comment on the likely impact of these journals on Burnout Ltds earnings number and balance sheet in the period covered.