Hung owns and operates Embarambamba enterprises, a fashion jewellery business. The following transactions were recorded for necklaces during January 2018: 2 January Purchased 20 necklaces on credit for shs.10 each. 5 January Sold 18 necklaces at shs.16 each for cash. 7 January Returned 2 broken necklaces to the supplier. 11 January Purchased 10 necklaces on credit for shs.11 each. 17 January Sold 13 necklaces at shs.16 each for cash. 28 January 1 necklace was returned to Embarambamba enterprises by a customer. 31 January A stocktake revealed 5 necklaces on hand. Prepare stores ledger card for January 2018, using the first-in first-out method of recording inventory. Include the inventory adjustment. The inventory at the beginning of the month were 10 units @ sh 9 (5 marks ) (b) Using the information in the inventory card above, assuming the selling per unit is sh 20 prepare the trading account for January 2018. (2 marks ) (c) What measures could Hung take to address the inventory discrepancy? (4 mark ) (d) State impacts of the inventory adjustment in part (d) on Embarambamba enterprisess financial statements. (4marks)