Disclosure 18. On January 1, 20x1, ABC Co. has one, 1-year old, animal with carrying amount of P1,000. On March 31, ABC Co. acquired another animal, aged 2.25 years old, for P2,000, the fair value less costs of the animal on this date. One animal was born on October 1, 20x1. The fair value less costs to sell of the newborn animal on this date is P500. ABC Co. determined the following fair values less costs to sell on December 31, 20x1: New born... P 600 .25 year old.. P 800 1 year old .P 1,200 2 years old..... .P 2,400 2.25 years old.. P3,000 3 years old . . P3,500 Requirements: Compute for the following: a. Total gain (loss) from the change in FVLCS during the period. b. Change in FVLCS due to price change c. Change in FVLCS due to physical change