1. II III IV. 31, 2021 'r' Pinay Corp . had the following portfolio of financial instruments of the December 3]., 2020 All securities were acquired at the beginning of 202C- Securityr Denomination 1' Face Recorded Value Acqui51tion Cost Alpha shares 100,000 shares P5,250,0CG Beta shares 43, 000 shares 2 , 350, 300 10 %, Delta bonds , 3 years P2,0GD,'300 1,551,126 Audit Notes Alpha shares were acquired and were designated as financial asset at fair value through profit flosses The shares were acquired at P52.5I per share which included a P2.5C' per share transaction cost Half of the Alpha shares were sold at P58 per share on July 1, 2021 . Beta shares were designated as financial asset at fair value through other comprehensive income flosses The shares were acquired at P60 per share which included P1.25 per share transaction cost 15,003I of these shares were sold on August 1, 2021 at P59 per share . The Delta bonds were acquired when the prevailing market rate of interest was a: 11%. Interest are collectible every December 31. Half of the Delta bonds were sold on June 30, 2021 at P1.1M Additional information on the securities are as follows : Securit_,I Fair Value Fair Value Dec. 31, 2023 Dec 31r 2021 Alpha shares P55 1' share P62 / share Beta shares 57.50 fshare E4/share 10%, Delta bonds , 3 years Que-ted at 104 Quoted a: 99 What is the realized gain or loss on sale of Alpha shares in 2021 '2' What is she realized gain or loss on sale of Beta shares in 2021 ? Assuming that the company's business model- has no objective Cf holding debt securities to collect contractual cash flows , that is the realized gain on sale of the Delta bonds in 2021 '9 Assuming that the company's business mode"; has an objective of holding debt securities to collect contractual cash flows , what is the realized gain on sale of the Delta bonds in 2021 '2 Assuming that the company's business model has an objective of holding debt securities to collect contractual cash flows , what is the total carrying value of investments that shall be presented as financial asset at fair value through profit or loss (trading securities 3 as of December 31, 2021 '3 Assuming that the company's business model has no Obj-35135\"? Of holding debt securities to collect contractual cash flows , what is the total carrying value of investments that shall be presented as financial asset at fair value through profit or loss (trading securities J as of December