Cool Co. designates purchased debt securities as available-for-sale. The following amortization schedule relates to its 5-year, P1,000,000, 7% bonds purchased on Dec. 31, 2010 for P1,086,565. The bonds were purchased to yield 5% interest. Date Interest Received Interest Income Premium Amortization Cost Amortization 12.31.10 1086565 12.31.11 70000 54328 15672 1070893 12.31.12 70000 53545 16455 1054438 12.31.13 70000 52722 17278 1037160 12.31.14 70000 51858 18142 1019018 12.31.15 70000 50982 19018 1000000 The following schedule presents the amortized cost and fair value of the bonds at year-end. Fair Value Amortized Cost 12.31.11 1065000 1070893 12.31.12 1075000 1054438 12.31.13 1056500 1037160 12.31.14 1030000 1019018 12.31.15 1000000 1000000 What amount should be reported as investment in available for sale securities in the statement of financial position of Cool Co. on Dec. 31, 2012? What amount of unrealized gain should be shown as component of other comprehensive income in the 2012 statement of comprehensive income? What amount of unrealized loss should be shown as component of other comprehensive income in the 2013 statement of comprehensive income? What amount of unrealized loss should be shown as component of other comprehensive income in the 2014 statement of comprehensive income? What amount of unrealized gain should be shown in the 2014 statement of changes in equity