a. In case of an upstream sale, write down the double entries (ie. debit & credit) you would make to adjust for unrealized profits BEGINNING inventory. Hint: in your answer, write down the account(s) to debt, and the account(s) to credit b. Explain, In your own words, why are the double entries required for adjusting unrealized profits in BEGINNING inventory i.e. why have you made double entries in (a).