a) Should the inventory adjustment be made in the current financial statements? b) Irrespective of your decision regarding the inventory adjustment, what is your reaction to Adams' suggestion to release the vacation accrual? Should the auditor insist on keeping the accrual of the executives' vacation pay c) Consider the conflict between Adams and Schmidt. Assuming that Schmidt believes the inventory adjustment and vacation pay accrual must be made and that she does not want to lose MPI as a client, what should she do