10. Dogs Co.'s 20x2 comparative financial statements reported held for trading securities of P836,234 in 20x2 and P976,203 in 20x1. During 20x2, Dogs Co. acquired held for trading securities for P124,450, incurring transaction costs of P6,589, and sold held for trading securities for P235,546, incurring transaction costs of P11,777. How much is the total net gain (loss) recognized in Dogs Co.'s 20x2 profit or loss relating to fair value changes and sale of held for trading securities