Case Problem: On January 1, 2017, Virginia Co. acquired a 5-year bonds with a total face value of P5,000,000 for P5,379,079. The bonds carry an interest of 12% per year payable every December 31. The bonds are to be appropriately classified as held for trading. On December 31, 2017, the bonds are quoted at 104%. On January 3, 2018, the of the bonds were sold at 105. On November 1, 2018, Virginia Co. changed its business model. It was determined that the remaining investment in bonds should be reclassified to financial asset measured at amortized cost on reclassification date. On December 31, 2018, the bonds are quoted at 102. On January 1, 2019, the bonds were quoted at 104. Based on the above data, answer the following. 1. How much is the interest income for 2017? 2. How much is the unrealized gain (loss) in 2017 to be recognized in the profit and loss? 3. How much is the unrealized gain (loss) in 2018 to be recognized in the profit and loss? 4. How much is the interest income for 2018? 5. How much is the gain (loss) in 2018 on reclassification to be recognized in the profit and loss on January 1, 2019? 6. Assume instead that the bonds are reclassified to FVTOCI, how much is the gain (or loss) on reclassification to be recognized in the profit or loss on January 1,2019