Complete the end of year accrual adjustments for the following situations. Put each end of year adjustment (A and B) on a separate page. It is 12/31/2022 and Oakland Farms need to do their end of year adjustments for 2022. The adjustments they need to complete are: A) Feeder Livestock Inventory Raised for Sale adjustment (20 points) - (the example on pages 77-79 will help). - At the beginning of the year (1/1/2022) they had $52,000 of raised feeder livestock on hand. - During 2022, they sold $139,000 worth of market livestock. - At the end of the year (12/31/2022) they had $67,000 of raised feeder livestock on hand. B) Interest Payable adjustment (20 points) - (the example of page 84-85 will help). - At the beginning of the year (1/1/2022) the Interest Payable balance was $2,000. - During 2022, they had Interest Expense of $7,000. - At the end of the year (12/31/2022) they determine they owe $3,000 of accrued interest. For each end-of-year accrual adjustment, 1) calculate the necessary adjustment, 2) complete the related journal entry, 3) complete the income statement adjustment, and 4) show the proper balance sheet entry for the relevant account