pls answer asap!! biological assets (intermeduate accounting)

On January 1, 2022. Plantitos Company purchased a vineyard costing P 12,000,000 which is determined to produce fruit for a period of 5 years. During the year. Plantitos harvested grapes with a fair value less cost to dispose of P 4,000,000. By the end of 2021, it sold the grapes for P 7,000,000. What amount should be reported as gross profit from sales? OP4,000,000 O P3,500,000 OP 3.000.000 OP 7.000.000 On December 30, 2021, the Green Pasteur Farms slaughtered cows with fair value of P 400,000. Estimated cost to sell of P 20.000 includes transportation cost of P3,000 to bring the cows to slaughter house, and another transportation cost of P 2,000 to bring the carcasses to the market. At year-end, no meat had been sold but its fair value on this date is P410,000 while its net realizable value is P 405,000 What amount should the agricultural produce be reported on December 31, 2021? O P 385.000 OP 405,000 OP 382.000 O P 400.000 On December 30, 2021, the Green Pasteur Farms slaughtered cows with fair value of P 400,000. Estimated cost to sell of P 20,000 includes transportation cost of P3,000 to bring the cows to slaughter house, and another transportation cost of P 2,000 to bring the carcasses to the market. At year-end, no meat had been sold but its fair value on this date is P 410,000 while its net realizable value is P 405,000 What amount should the agricultural produce be recorded on December 30, 2021? P 382.000 O P 400.000 O P 383,000 OP 385,000 An entity cultivates cattle for the beef industry. On December 31, 2020 the entity's herds included 500, 18- month-old cattle. On December 2016 the quoted price for live cattle delivered to the local slaughterhouse to which the entity delivers its livestock is P 300 per 18-month-old animal. The slaughterhouse is located 25 miles from the entity's farmland where the cattle are raised. Carriers providing cattle transport services to the entity charge P65 per trip from the entity's farm to the slaughterhouse using a 10-cow carrier. No incremental selling costs arise on the sale to the slaughterhouse. On December 31, 2020 the fair value less costs to sell of the herd of cattle (biological assets) is OP 117.500 O P 150.000 OP 149.935 O P 146.750