2.75 points A Dairy produces milk to sell to local and national ice cream producers, it began operations on January 1, 2015 by purchasing 650 milk cows for $730000 The company controller had the following information available at year end relating to the cows. The Carrying value, January, 2015 is $780000. The change in fair value due to growth and price changes is 242000 The Decrease in fair value doe to harvest is ($28000s The Milk harvested during 2015 but not yet sold is $36200. On its income statement for the year ending December 31: 2015 what amount of unrealized gain on biological assets will be reported 050 O$242000 $214000 $200