It is 12/31/2021 and Oakland Farms need to do their end of year adjustments for 2021. The adjustments they need to complete are: A) Feeder Livestock Inventory Purchased for Resale adjustment (20 points) - (the example on pages 76-77 will help). - At the beginning of the year (1/1/2021) they had $83,000 of purchased feeder livestock on hand. - During 2021, they purchased $172,000 worth of feeder livestock. - At the end of the year (12/31/2021) they had $91,000 of purchased feeder livestock on hand. B) Accounts Receivable adjustment (20 points) - (the example of page 88 will help). - At the beginning of the year (1/1/2021) the Accounts Receivable balance was $62,000. - During 2021, they had cash sales of $197,000 market livestock. - At the end of the year (12/31/2021) they determine their cattle buyers still owe them $75,000