Ayamas Bhd decides to venture into a poultry farming in 2020 and purchases 10,000 chicken at a cost of RM30,000 on 10 December 2020. Ayamas Bhd closes its accounts annually on 31 December. As at 31 December 2020, the fair value of the chicken is estimated to be RM30,100, and the cost to sell are estimated to be RM500. During 2021, a few chicks are born. As at 31 December, 2021, the fair value of the chicken is estimated to be RM33,000, and the costs to sell are estimated to be RM700, Required: Calculate the value for the biological asset of chicken and the amount charged / credited to income statement (if any) for the year ended 31 December 2021. Select one: a. RM33,000; RM700 (profit) b. RM32,300; RM2.700 (profit) OC. RM33.000; RMO d. RM32.300: RM2.700 (loss)