5

Use the following information for next two questions. Your company bought non-trading equity securities from Kiki Corporation and Gigi Corporation costing P450,000 and 500,000 respectively. The fair values of these securities on December 31, 2020 were P500,000 for Kid's share and P800,000 for Gigi's shares. During the initial recognition of these investments, your company classified these securities as at fair value through other comprehensive income. On July 28, 2021, your company sold all the shares of from Gigi Corporation for a total of P835,000. As of December 31, 2015m the shares of Kiki Corporation has a fair values of P200,000. No other activity happened during 2021 to this investment portfolio of non-trading shares securities How much is the realized gain for 2021? 1 point P35,000 P265,000 P300,000 P335,000 How much is the total accumulated unrealized gain or loss reported in the statement of changes in equity in 2021? (P250,000) P150,000 P300.000 (P300,000)