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Q3: KSA farmers company holds a drove of sheep. The company shears the sheep on a semiannual basis and then sells the harvested wool into the specialty knitting market. The company has the following information related to the shearing sheep at January 1, 2019, and during the first 6 months of 2019: Shearing sheep Carrying value (equal to net realizable value), January 1, 2019 74,000 Change in fair value due to growth and price changes 4,700 Change in fair value due to harvest (575) Required: Prepare the journal entry for the company biological asset (shearing sheep) for the first 6 months of 2019. Q4: Realty Ltd. purchased a tract of unimproved land for $55,000. This land was improved and subdivided into building lots at an additional cost of $30,000. These building lots were all of the same size. However, owing to differences in location, the lots were offered for sale at different prices as follows. Group No. of Lots Price per Lot 9 E3,000 2 15 4,000 3 19 2,000 The number of unsold lots are: Group 1 5 lots Group 2 7 lots Group 3 2 lots Required: Calculate at the net income realized on this operation to date. Q5: The financial statements of 2015 annual report disclosed the following information: (in millions) 31 December 2015 31 December 2014 Inventories $2,862 $2,974 Fiscal Year 2015 2014 Sales $43,604 $47,063 Cost of sales 17,137 18,756 Net income 9,867 11,302 Required: Compute both the inventory turnover and the average days to sell inventory for 2015, and write your comments on the results