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An entity cultivates cattlebas livestock for meat and sells the cattle to slaughterhouses. On dec 31 2019, the fair value less cost to sell of the entity livestock is 500000. In 2020, five calves were born and the entity sold ten heifers for 15000 each, incurring costs of sale of 1150 per heifer. The fair value less cost to sell of tge herd on dec 31 2020 is 750000.
Problem 1: What The net amount to be recognized in 2020 profit or loss is related to these biological assets is ?
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