on October 31 2021 during MFG purchased four cows for milk production at a cost $4000 ($1000) each. one of the cows is unable to produce milk due to a genetic defect and now can only be sold for its meat at a current fair market value of $ 40. the other three cows are now worth $1200 each. total cost to sell are $150. prepare the year end journal entry to record the subsequent measurement of the cows.