In year 2, the farmers decided to increase the value of the cow category to $1,200 because they improved the quality of the forages. Three bred heifers each had calves valued at $500 each and one bred heifer died with he calf in birth?

Calculate the new values for Year 2 below. Hint: don't forget to assign an animal ID to the calves with a different numbering system and make sure that your system can trace back to the momma cows. For example, if my momma cow is 22-01, then her calf would be 22-011 (indicating that this calf came from 22-01)?