At December 31, 2016, White Corporation, reported as current assets the following equity securities classified as at Fair Value through Profit or Loss: Red Corporation 1,000 shares, P200 par convertible 10% preference share 450,000 Blue Inc., 6,000 ordinary share 650,000 Yellow Company 2,000 ordinary shares 550,000 Trading securities, at fair value 1,650,000 On January 2, 2017, White purchased 100,000 of P100 par ordinary shares of Green Corporation for P16,000,000 representing 25% of Greens outstanding ordinary shares and an underlying equity of P15,000,000 in Greens net assets at January 2. White had no other financial transactions with Green during 2017. As a result of Whites 25% ownership of Green, White has the ability to exercise significant influence over Greens financial and operating policies. White had no intention of disposing of the Green Corporation ordinary shares within a period of 12 months. During 2017, white disposed of the following securities: January 17 Sold 2,500 shares of Blue for P130 per share. June 1 Sold 500 shares of Yellow, after a 10% bonus issue, for P210 per share. October 1 Converted 500 shares Reds preference into 1,500 shares of Reds P100 par ordinary, when the market price was P160 per share for the ordinary. The following 2017 dividend information pertains to the share held by White: On February 14, Yellow issued a 10% bonus issue, when the market price of Yellows ordinary was P22 per share. On April 6 and October 6, Red paid semi-annual dividends preference share, to shareholders of record on March 9 and September 9, respectively. Red did not pay any dividends on its ordinary shares during 2017. On June 30, Blue paid a P5.00 per share dividend on its ordinary shares. On March 31, June 30, September 30, and December 31, Green paid quarterly dividends of P2.50 per share on each of these dates. Greens profit for the year ended December 31, 2017, was P10,000,000. Fair values per share of the securities as of December 31, 2017 were as follows: Red Corporation preference P 460 Red Corporation ordinary 160 Blue Incorporated ordinary 110 Yellow Company ordinary 230 Green Corporation ordinary 175

QUESTIONS: Based on the above date and result of the audit, answer the following: What is the carrying amount of investments in financial assets at fair value through profit or loss at December 31, 2017? What is the carrying amount of Whites investment in Green at December 31, 2017? What is the dividend revenue earned for the year ended December 31, 2017? What is the net gains and losses on disposal of the securities during the year 2017?