6. Information on Mr. Big Co.'s investment portfolio of held for trading securities acquired during 20x1 is as follows: Fair value Cost Fair value 12/31/x1 12/31/x2 Billy Sheehan Co. preference sh. Paul Gilbert Co. ordinary shares Eric Martin Co. bonds 100,000 80,000 60,000 240,000 80,000 30,000 70,000 180,000 110,000 40,000 60,000 Totals 210,000 Mr. Big sold all of the Billy Sheehan shares on Feb. 2, 20x3 for P41,200, gross of P1,200 transaction costs. What amount of gain (loss) is recognized on Dec. 31, 20x1, Dec. 31, 20x2, and Feb. 2, 20x3, respectively? c. (60,000); 30,000; (60,000) a. (60,000); 30,000; (70,000) d. (60,000); (30,000); 30,000 b. (60,000); (30,000); (20,000)