If i have a small farm I buy chicken for 10$ for resale, When the chicken lays eggs what entry shall be made for the eggs & which Accounting standard?

Dr inventory - eggs A/C

                            Cr  unearned revenue A/C

to record laying of eggs

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when selling eggs 

Dr  Cash  A/C

Dr  unearned Revenue A/c

                                    Cr Inventory - eggs

                                     Cr   earned revenue A/C

 to record revenue earned and selling of eggs