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Give the necessary Journal entries for the following transactions of Old McJollibee Farms during the year. 1. On January 1, 2021, the farm purchased two (2) animals with fair value less cost to sell of P15,000 for P12,000 2. On July 1, 2021. ten (10) animals were born with fair value less cost to sell of P3,000 each. 3. On December 31, 2021. the farm sold the 10 (10) animals at Fair Value less cost to sell of P 10,000 each. 4. On December 31, 2021, the change in fair value due to growth was P 20,000. 5. On December 31, 2021, the change in fair value price fluctuation was P 10,000, 6. On December 31, 20201, the decrease in fair value due to harvest was P 5,000. SOLUTION GUIDE: No. Account Names Debit Credit 1 Select Select [ Select Select) Cash 12,000 2. Select) Select [Select > Select] On December 30, 2021, the Tagaytay Farms slaughtered cows with fair value less cost to sell of P 200,000. The meat, on the other hand, had a fair value less cost to sell of P 205,000. At year-end, the fair value declined slightly to P190,000 and no meat had been sold at year-end. The net realizable value of the meat at year-end Is P205,000. On January 1, 2022, all of the meat had been sold for P250,000, the company paid selling cost of P2,000 Prepare the journal entries on the following dates: 1. At December 30, 2021 2. January 1, 2021: A Sales of of meat B. Cost of sales of meat SOLUTION GUIDE No. Account Names Debit Credit 1 Select 1 Select Select [ Select Other Income 5,000 On December 30, 2021, the Apple Kingdom Farm harvested apples with fair value of P 200,000 and an estimated cost to sell of P5,000. The apples were not recorded as biological assets while it grew on trees. At year-end, the fair value declined slightly to P190,000 while its net realizable value is P210.000. On January 1. 2020, all of the apples had been sold for P200,000, the company paid selling cost of P1,000. QUESTIONS: What is the journal entry to record the harvested apples on December 30, 2021? Account Names Debit Credit Select ] Select ] [Select 1 [Select C