1. The following transactions appear on the Equity investments at fair value through profit or loss account of Spacing Corporation Date 03/1/x6 Debit Credit 07/03/x6 P 1,690,000 Particulars Purchased 40,000 shares of BASIC at P 30.75/share and 20,000 shares of SPARKFLY at P 23/share Purchased PAG-IBIG 15% bonds, face value P 4,000,000. Interest dates July 1 and Jan 1 Maturity date July 1, 20x9 Sold 14,400 shares of BASIC at P 30/share And 4,000 shares of SPARKFLY at P 25/share Sold NEW YORK bonds at 98 plus accrued interest 4,000,000 11/5/x6 12/31/x6 P532,000 4,220,000 On October 1,20x6 SPACING received 8,000 shares of BASIC as stock dividend ii. SPARKFLY declared a 15% stock dividend to all stockholders of record as of November 15, 20x6 payable on December 1 20x6 How much is the average cost per share of SPARKFLY stocks as of December 31, 20x67 How much is the total gain / loss on sale of equity investments at fair value through profit or loss for the year 20x6