Cullumber 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. 35 piglets were born in October 2023. Its fair value less costs to sell at date of birth was $12 per piglet. 2. General farm expenses of $590 were incurred in 2023, all paid in cash. 3. Cost to feed the 35 piglets that are now hogs was $38 per hog for 2023 and $46 for 2024, all paid in cash. 4. On December 31, 2023, the hogs had increased in value to $76 each, net of any selling costs. 5. The hogs were sold for $215 cash each, on May 1, 2024, net of auction fees and delivery costs of $280. Prepare the entries for Cullumber Farms Ltd. for the transactions listed assuming the company follows ASPE and chooses to expense all costs related to the upkeep of the hogs and follows the cost model. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)