It is the end of the year, and I am completing my Accrual Income Statement. During the year I went from 250 breeding animals to 300. My base value was $1,200 per animal at the beginning of the year, but I changed it to $1,500 at the end of the year. Given this situation answer the following:

14. What is the Accrual Adjustment to Income (answer to nearest whole number):

15. Gain (Loss) on Capital Asset Sales (nearest whole number):