Concord's Christmas Tree Farm Ltd. grows pine, fir, and spruce trees. The farm cuts and sells trees during the Christmas season and exports most of the trees to the United States. The remaining trees are sold to local tree-lot operators. It normally takes 12 years for a tree to grow to a suitable size, and the average selling price of a tree is $30. The biggest costs to the business are pest control, fertilizer, and pruning trees over the 12-year period. These costs average $12 per tree (assume these are incurred evenly over the 12 -year growing cyclel. Assume that the net realizable value of each tree at the end of 2023 is $9 and the opening value was $6. Prepare the journal entries if the operating costs are expensed each year. (Credil occount titles are outomotically indented when the amount is entered. Do not indent manually If no entry is reguired, select "No Entry" for the account titles and enter O for the amounts. List all deblt entiles before credit entries.)