Craft a sample adjusting journal entry and reclassification journal entry for items in the Enron case study. Please provide detailed explanations as to why you made the journal entries you did and how you arrived at the numbers used in the journal entries. No research beyond what is included in the materials is necessary. If you need to make assumptions to arrive at your answers, simply document those assumptions. Lastly, please discuss how not having these journal entries would impact third parties relying upon the financial statements.