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Consider the amount and timing of the following transactions made by Jack and Jill Farmer and how they relate to the farm's 2022 profits. November 2021 Purchased and applied fertilizer for the 2022 grain crop. $45,000. March 2022 Purchased seed, chemicals, fuel, other variable costs. $75,000. October 2022 Purchased and charged to account fuel for drying. $4,600. November 2022 Part of grain sold for $70,000. Rest placed in storage and valued at $80,000. December 31, 2022, Accrued interest totals $2,600. January 2023 Paid bill for fuel used to dry grain. $4,600. January 2023 Paid accrued interest, $2,600. May 2023 Remaining 2022 grain sold for $75,000. A) What is the 2022 profit under cash accounting? (Show work) (8 pts) B) What is the 2022 profit under accrual accounting? (Show work.) (8 pts)