A farmer buys 1,280 chickens for $153,600 at the beginning of 20X3. The cost to feed, shelter, and grow the chickens is $28,160 in 20X3 and $30,720 in 20X4. Based on the chickens age and size, the fair value at the end of 20X3 was $198,400. On November 8, 20X4, the chickens are slaughtered for a cost of $15,360. The fair value of the carcasses is $313,600. Required: 1. Prepare the journal entries for 20X3, 20X4, and 20X5 under IFRS. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 2. Prepare the journal entries under ASPE. (If no entry is required