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1. What is the carrying amount of all the investments on December 31, 2018?2. What amount of net investment gains or losses should be recognized

1. What is the carrying amount of all the investments on December 31, 2018?2. What amount of net investment gains or losses should be recognized for the Statement of Comprehensive Income for 2018?

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On December 31, 2017, CITIMOTORS Company's statement of financial position showed the following balances related to its securities accounts (company applies PFRS 9 in its securities): Trading securities P738.750 Available for sale securities 590,000 Interest Receivable-James Bonds 6, 250 Unrealized gain-AFS 50,000 CITIMOTORS securities portfolio on December 31, 2017, was made up of the following securities: security Classification Cost Fair Value 5,000 Faye Corp. trading P375, 000 P381,250 shares 4,000 Kyrie Inc. Trading 275,000 264,125 shares 10% James Bond Trading 125,000 93,375 interest payable semiannually on Jan. 1 and Jul 1) 5,000 Irving Inc. AFS 295,000 315,000 shares 10,000 Lebron Inc. AFS 245,000 275,000 shares During 2018, the following transactions took place: Jan 3 Receive interest on the James Bonds Mar 1 Purchased 1, 500 additional shares of Faye Corp for P114, 750, classified as held for trading. April 15 Sold 2,000 shares of Kyrie Inc for P69 per share May 4 Sold 2, 000 shares of Irving Inc for P62 per share. July 1 Received interest on the James Bonds Oct 30 Purchased 7,500 shares of Mia Co. stock for P416,250, classified as held for trading. The fair values of the shares and bonds on December 31, 2018 are as follows: Faye Corp P76.60 per share Kyrie Inc. P68.50 per share Mia Co. P55.25 per share James bonds 102, 775 Irving Inc. P61.00 per share Lebron Inc. P27.00 per share

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