Please solve all parts ..aply Australian law

Value ($) 72100 38200 2.Elmo Hams breeds and sells pigs. His records disclosed the following: Quantity Pigs on Hand - beginning of year 3400 Purchases 900 Natural Increase 1100 Sales 2900 Rations 50 Pigs on Hand- end of year 2250 161500 Elmo chooses to use the prescribed value for natural increase and average cost for rations and closing stock. Market selling value of Elmo's stock at year end was $40 per head. a) Calculate the average cost of 1 pig (to 2 decimal places) $ Answer for part 1 Trading Account Qty. $ Qty. Opening Stock Sales Purchases Rations Natural Increase Deaths Gross Profit Closing Stock Total Total b) Prepare the trading account