ABC company had the following information for its investments in equity instruments: Cost (1/1/2023) CA (12/31/2023) CA (12/31/2024) FVPL (2,000 shares) P20,000 P15,000 P22,000 FVOCI (3,000 shares) 60,000 75,000 72,000 Associates (5,000 shares, 25% interest) 100,000 120,000 150,000 The following are the relevant information for the year 2025: On February 1, 2025, the entity sold half of it's FVPL shares for P12,500. At the end of the year, FVPL shares were selling at P13 per share. On June 1, 2025, the entity sold 1,000 shares of its FVOCI shares for 25,000. At the end of the year, the shares were selling for P27.5 per share. During the year, the investee company reported profit of P200,000 and declared dividends of P150,000. At the end of the year, the shares were selling for P35 per share. It was determined that there was no objective evidence of impairment. How much is the balance of the unrealized gain/loss account as of December 31, 2025