Mr Deja Vu operates a dairy farm. On January 15 a calf was born and its fair value, net of costs to sell it, was $100. During the year, Mr Vu spends $90 in cash to feed the call. He sells the calf for $400 cash at year end. 1) Prepare the appropriate journal entries assuming Mr. Deja Vu follows IFRS (ignore dates and explanations) 2) Assume instead that ASPE is used. Book the year end journal entry when the calf was sold