4. Morgan Company began business in October of20'11. During the year, Morgan purchased a portfolio of securities listed below. In its December 31. 2011 balance sheet. Morgan appropriately reported a P300000 credit balance in its "Fair Value Adjustment-Equity Security\" account. The composition of the securities did not change during year 2012. Pertinent data are as follows: 12 3 12 Secum E Market 1lll'alue P 2,400,000 2,450,000 [1 2,500,000 2,550,000 R 1,900,000 2,000,000 a. What amount of unrealized gain or loss on these securities should be included in Morgan's profit or loss for the year ended December 31, 2012 assuming the securities were designated as investment to prot or loss? b. What amount of unrealized gain or loss on these securities should be included in Morgan's other comprehensive income for the year ended December 31, 2012 assuming the securities were designated as investment in available for sale? c. What amount of unrealized gain or loss on these securities should be included in Morgan's shareholder's equity for the year ended December 3'1, 2012 assuming the securities were designated as investment in available for sale? d. By what amount the unrealized gain or loss on the above securities had increasedl'decreased during 2012 assuming the securities are classied as investment in available for sale