Crane Farms Ltd. operates a hog farm. The following are selected transactions that occurred during the fiscal years ended December 31,2023 and 2024 for five sows and their piglets. 1. 45 piglets were born in October 2023. Its fair value less costs to sell at date of birth was $10 per piglet. 2. General farm expenses of $540 were incurred in 2023 , all paid in cash. 3. Cost to feed the 45 piglets that are now hogs was $44 per hog for 2023 and $46 for 2024 , all paid in cash. 4. On December 31,2023 , the hogs had increased in value to $88 each, net of any selling costs. 5. The hogs were sold for $205 cash each, on May 1,2024 , net of auction fees and delivery costs of $260. (a) Your answer is partially correct. Prepare the entries for Crane Farms Ltd. for the transactions listed assuming the company follows IFRS. (Credit account titles are automatically indented when the amoun entries before credit entries.)