In October 2021 you entered into five June 2022 long futures contracts for crude oil (1,000 barrels per contract) for $82.00 per barrel. If the futures price was $92.00 per barrel on December 31, 2021 and $98.00 per barrel on April 1, 2022 when you closed out your position, calculate: a) The accounting profit in 2021 and 2022 if the contract is not a hedge b) The accounting profit in 2021 and 2022 if the contract is a hedge