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