Refer to additional information (6), calculate the total changes in fair value of the dairy cattle for the year ended 30 June 2019 and prepare the relevant journal entries. (Show relevant workings and narrations for the journal is not required).

6. On 1 July 2018, the company started a dairy cattle breeding business to grab the opportunity of increasing demand for fresh milk. For a start, the company has purchased several dairy cattle to meet the demand by its own processing plants. In the future, the company plans to expand the business of fresh milk to the external markets. On 1 July 2018, company purchased the following: 1-year old -20 dairy cattle 2-year old -30 dairy cattle 3-year old - 10 dairy cattle 3 On 1 January 2019, the company purchased another 5 three-year old dairy cattle and 10 newborn dairy cattle from a local supplier for RM3,200 per dairy cattle and RM550 per newborn dairy cattle, respectively. The supplier allowed the purchases on credit because of the good relationship with the company for so long. The fair value less costs to sell of the cattle are as follows: Age New born 12 year old 1 year old 2 year old 3 year old 3 12 year old 4 year old As at 1 July 2018 RM 500 650 1,000 2,000 3,000 3,700 4,000 As at 30 June 2019 RM 600 800 1,200 2,400 3,600 3,800 4,900 As of 30 June 2019, no records were made with respect to the dairy cattle business