2. Dete year from 2020 to 2022. 3. Prepare an amortization table to show the carrying amount of the bonds at the end of each year from 2020 to 2022. EXERCISE 4-5 On January 1, 2020, Hough Co. purchased 100,000 ordinary shares of Derek Co. at P20 per share. The shares are classified as financial asset at fair value through profit or loss. Derek declared and paid dividends of P2 and P3 per share during 2020 and 2021. At the end of 2020 and 2021, Derek's shares have a fair value of P18 and P22, respectively. 1. Determine the dividend income recognized by Hough on the equity instrument in 2020 and 2021. 2. Determine the carrying amount of the equity instrument on Hough's statement of financial statement on December 31, 2020 and December 31, 2021. 3. Determine the unrealized gain or loss on change in fair value recognized by Hough in its profit or loss statement for the year ended December 31, 2020 and December 31, 2021