Company A is engaged in raising dairy livestock. The entity provided the following information during the current year: 5.000.000 2.000.000 Carrying amount on January 1 Increase due to purchases Gain arising from change in fair value less cost of disposal attributable to price change Gain arising from change in fair value less cost of disposal attributable to physical change Decrease due to sales Decrease due to harvest 400.000 600,000 850.000 300.000 Determine the carrying amount of the biological asset on December 31