Compassion Company had the following transactions related to investment: a.) Acquired 20,000 ordinary shares on July 1 for P3,000,000. The shares are unquoted. b.) Received a 25% ordinary share dividend on October 1. c.) Received a cash dividend of P5 per share. d.) Sold 8,000 shares at P145 per share. Use Average approach. Required: Carrying value of the investment at year-end