Answer the following problem in the picture below

On January 1, 2020, Spark Company purchased the following trading securities: Cost Fair Value December 31, 2020 Aura Company ordinary 600,000 650,000 Bora Company preference 350,000 200,000 Cara Company bonds 500,000 400,000 On October 1, 2021, the entity sold one-half of Aura Company for P375,000. On December 31, 2021, the fair value of the remaining securities was P800,000. Requirement: Complete the table below. Write zero (0) if it is not applicable. December 31, 2020 December 31, 2021 Statement of Financial Position Investments - FVPL Statement of Income Unrealized gain Unrealized loss Realized gain Realized loss Statement of Changes in Equity Retained earningsSplendid Company purchased equity securities during 2020 to be held as investments. The cost and market value of the investments are: Cost Market December 31, 2020 Trading securities 2,000,000 2,500,000 Securities not held for trading 3,000,000 2,900,000 December 31, 2021 Trading securities 2,000,000 2,200,000 Securities not held for trading 3,000,000 2,300,000 The securities not held for trading are measured at fair value through other comprehensive income by irrevocable election. Requirement: Complete the table below. Write zero (0) if it is not applicable. December 31, 2020 December 31, 2021 Statement of Financial Position Investments - FVPL Investments - FVOCI Statement of Income Unrealized gain Unrealized loss Realized gain Realized loss Statement of Other Comprehensive Income Unrealized gain Unrealized loss Statement of Changes in Equity Other Comprehensive Income Retained earningsTransitory Company acquired the following equity securities: Cost Market December 31, 2020 Moon Company 200,000 120,000 Star Company 400,000 280,000 Sun Company 600,000 650,000 December 31, 2021 Moon Company 200,000 220,000 Star Company 400,000 300,000 Sun Company 600,000 580,000 The equity securities do not qualify as held for trading. The entity has elected irrevocably to present changes in fair value in other comprehensive income. Requirement: Complete the table below. Write zero (0) if it is not applicable. December 31, 2020 December 31, 2021 Statement of Financial Position Investments - FVOCI Statement of Other Comprehensive Income Unrealized gain Unrealized loss Statement of Changes in Equity Other Comprehensive Income Retained earnings