13. A herd of five 4 year old animal was held on 1 January 203. On 1 July 203 a 4.5 year old animal was purchased for $215. The fair values less estimated point of sale costs were: The amount that will be taken to the statement of profit or loss for the year ended 31 December 203 : a) 138 b) 168 c) 165 d) 156 e) 183