\(Key\,\, of\,\, D\)
\(D:\,\,(I,\,\,1st\,\,inv.)\,\,A,\,\underline{D},\,\,F\,\,\sharp\)
\(\longrightarrow\)
\(G:\,\,(IV,\,\,2nd\,\,inv.)\,\,B,\,\,D,\,\,\underline{G}\)
\(Key\,\,of\,\,E\,\,\flat\)
\(E\,\,\flat\,\,(I,\,\,1st\,\,inv.):\,\,B\,\,\flat,\,\,\underline{E\,\,\flat},\,\,G\)
\(\longrightarrow\)
\(A\,\,\flat\,\,(IV,\,\,2nd\,\,inv.):\,\,C,\,\,E\,\,\flat,\,\,\underline{A\,\,\flat}\)