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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def fmt_ac_sia(ac_sia):
 """Format a AcSystemIrreducibilityAnalysis."""

    body = (
        '{ALPHA} = {alpha}\n'
        'direction: {ac_sia.direction}\n'
        'transition: {ac_sia.transition}\n'
        'before state: {ac_sia.before_state}\n'
        'after state: {ac_sia.after_state}\n'
        'cut:\n{ac_sia.cut}\n'
        '{account}\n'
        '{partitioned_account}'.format(
            ALPHA=ALPHA,
            alpha=round(ac_sia.alpha, 4),
            ac_sia=ac_sia,
            account=fmt_account(
                ac_sia.account, 'Account'),
            partitioned_account=fmt_account(
                ac_sia.partitioned_account, 'Partitioned Account')))

    return box(header('AcSystemIrreducibilityAnalysis',
                      body,
                      under_char=HORIZONTAL_BAR))