Ing

Allan Bowlun Ing and Richard St. Clair were convicted of conspiracy to possess with intent to distribute cocaine and attempted possession with intent to distribute cocaine. Ing challenges his sentence on the ground that the district judge erred in denying him a downward adjustment for acceptance of responsibility. St. Clair challenges his sentence on the ground that the district court failed to make findings regarding his entitlement to downward adjustments for both acceptance of responsibility and his role in the offense. 1 We remand for reconsideration of *555 whether Ing and St. Clair are entitled to the adjustments they request.

I. FACTS AND PROCEDURAL HISTORY

In late 1992, confidential informant Wade Allen engaged in conversations with Ing, who expressed an interest in purchasing one kilogram of cocaine. Allen and Ing arranged to meet at the real estate office where Ing worked and agreed to a price of $17,000 for one kilogram. On the scheduled date, Allen introduced Ing to an undercover DEA agent posing as a cocaine supplier. St. Clair picked Ing up outside his office and, shortly thereafter, the two men returned. Ing emerged from St. Clair’s car with a suitcase containing…