During 2020, Bibingka Corporation purchased several equity securities, all of which are designated as equity investments at fair value through profit or loss. The cost and market values at December 31, 2020 were as follows:

SECURITY COST MARKET

OM Company ordinary (200 shares) P28,000 P34,000

MY Company ordinary (1,000 shares) 170,000 153,000

GD Company ordinary (2,000 shares) 315,000 295,000

Appropriate valuation entry was made on December 31, 2020. On January 1, 2021, Bibingka sold 1,000 ordinary shares of MY company at P155 per share, incurring P900 in broker's commission and taxes. On December 31, 2021, the market value of the ordinary shares of OM Company and GD Company were P150 and P153 per share, respectively.

1. What is the equity investment at FVPL balance reported at December 31, 2020 statement of financial position?
2. What is the unrealized gain (loss) reported in profit or loss for the year 2020? Indicate if GAIN or LOSS.
3. How much was the gain or loss on the MY shares? Indicate if GAIN or LOSS.