Apple Co. purchased 120,000 shares of Banana, Inc. stock for P12,360,000 including brokerage fee amounting to P360,00 on February 22, 2021. A P5 dividend per share of Banana, Inc. shares had been declared on January31, 2021, to be paid on March 15, 2021 to shareholders of record on February 2021. The shares designated as FVPL. How much should be recognized as investment in equity at acquisition date? 28, are