The Entry Required When an Animal Is Born on a Pig

The entry required when an animal is born on a pig farm is:

A)
DR $\quad$ Biological asset $\quad$$\quad$ XX
CR $\quad$ Profit \& Loss $\quad$$\quad$$X X$
B)
DR $\quad$ Agricultural produce $\quad$$\quad$ XX
CR $\quad$ Profit & Loss $\quad$$\quad$ XX
C)
DR Profit & Loss $\quad X X$
CR Biological asset $\quad XX$
D)
DR $\quad$ Profit & Loss $\quad XX$
CR $\quad$ Agricultural produce $\quad \mathrm { XX }$