Margaret Ltd Has a Vineyard and at the End of Reporting

Margaret Ltd has a vineyard and at the end of reporting period 30 June 2012 the following information was available. $$\begin{array} { | l | r | } \hline \text { Carrying amount of the vineyard } 30 \text { June } 2011 & 8000000 \\\hline \text { Fair value of harvested grapes on } 25 \text { June } 2012 & 600000 \\\hline \text { Estimated point-of-sale costs of grapes } & 20000 \\\hline \text { Estimated point-of-sale costs of vines as at 30 June 2012 } & 50000 \\\hline \text { Fair value of the vineyard before harvest of grapes on 25 June 2012 } & 7800000 \\\hline\end{array}$$ There was no material change in the condition of vineyard from last appraisal to 30 June 2012.In accordance with AASB 141 Agriculture ,what is the journal entry to recognise the harvest of grapes on 25 June 2012?

A)
$$\begin{array} { | c | l | c | c | } \hline \mathrm { Dr } & \text { Biological asset-vines } & 600000 & \\\hline \mathrm { Cr } & \text { Gain arising on recognition of harvested grapes } & & 600000 \\\hline\end{array}$$
B)
$$\begin{array} { | c | l | c | c | } \hline \mathrm { Dr } & \text { Agricultural produce -grapes } & 600000 & \\\hline \mathrm { Cr } & \text { Gain arising on recognition of harvested grapes } & & 600000 \\\hline\end{array}$$
C)
$$\begin{array} { | c | l | c | c | } \hline \mathrm { Dr } & \text { Biological asset-vines } & 580000 & \\\hline \mathrm { Cr } & \text { Gain arising on recognition of harvested grapes } & & 580000 \\\hline\end{array}$$
D)
$$\begin{array} { | c | l | c | c | } \hline \mathrm { Dr } & \text { Agricultural produce-grapes } & 580000 & \\\hline \mathrm { Cr } & \text { Gain arising on recognition of harvested grapes } & & 580000 \\\hline\end{array}$$