Riverbed Farms Ltd. operates dairy farms. The following are selected transactions that occurred during the fiscal years ending December 31, 2020 and 2021, for one dairy cow and its calf. (Use Supplies Expense for all farm expenses)

1.		A calf was born in March 2020. Its fair value less costs to sell at date of birth was $90.
2.		Milk produced by the dairy cow for the year sold for $1,100, all for cash. No milk is kept on the farm.
3.		General farm expenses of $210 were incurred in 2020, all paid in cash.
4.		Cost to feed the calf was $170 for 2020 and $60 for 2021, all paid in cash.
5.		The calf was sent to pasture. When it returned to the herd on December 31, 2020, it had increased in value to $550 net of any selling costs.
6.		The calf was sold for $900 cash on April 1, 2021, net of auction fees and delivery costs of $70.

1) Prepare the entries for Riverdale Farms Ltd. for the transactions listed assuming the company follows IFRS

2) Prepare the entries for Riverbed Farms Ltd. for the transactions listed assuming the company follows ASPE and chooses to expense all costs related to the upkeep of the calf.