1. On January 1, 2021. Dalipey Corporation owns 10,000 ordinary shares representing 10% of the shares outstanding of Poblacion Corporation. The ordinary shares were acquired on November 2, 2020 at a cost of P500,000 and have a fair value of P550,000 on December 31, 2020. On January 3, 2021, sold half of its investment for P48 per share incurring a brokerage and commission expense of 2,000. Required: For each of case above 1. Compute for the following: 1. Unrealized gain or loss on December 31, 2020 to be presented in the SFP. 2. Gain or loss on January 2, 2021. b. Prepare all the necessary entries in 2020 and 2021