Add the following transactions to the general journal

On June 27, 2020, one of the mares gave birth to a foal. The costs related to the gestation of the animal were approximately $ 2,500, and included the costs of renting the stallion and those related to hiring an expert goat vet to attend the birth. On July 5, the second mare gave birth to another foal.

Maturity is not reached until 4 calendar years when they stop being foals, at this age they will begin to tame and ride. Unfortunately one of the foals died unexpectedly on August 9, 2020. The company paid $ 200 to be will bury the foal properly.

On August 29, La Hacienda sold 1 of its mares to another farm. Buyer paid $ 400 for the mare and $ 50 insurance to transport the mare.

On December 25, the Hacienda exchanged a horse of the originals and received I change a mare (she gave birth to 3 champion horses of the Paso Fino) plus $ 700 in cash. At the time of the transaction, the horse from La Hacienda Ecuestre del Caribe had a fair market value of $ 2,200.