b. KUO had provided the following information regarding the livestock management of its entity: Date Details 31.12.2020 50,000 3-year-old cows purchased before 1.1.2020 15,000 heifers, 18 months old, purchased on 1.7.2020. Date 1.1.20 1.7.20 31.12.20 31.12.20 31.12.20 31.12.20 Fair value less costs to sell per animal 2-year-old 1 year old 3-year-old 2-year-old 18 months old 1-year-old RM 150 120 180 160 154 142 Required: Calculate the carrying value and revenue for year 2020