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during the year 2020, anyang cord sold all the kandong inc shares. also 15,000 shares of kongga company were sold at a loss of 270,000.

during the year 2020, anyang cord sold all the kandong inc shares. also 15,000 shares of kongga company were sold at a loss of 270,000. the net realized gain on sale securities in 2020 amounted to 1,440,000 on december 31,2020 anyang corps portfolio of securities consisted pf the following
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ANYANG CORP invested its excess cash in marketable equity securities during 2018. The securities do not qualify as financial asset held for trading. Anyang Corp. has made an irrevocable election to present in other comprehensive income subsequent changes in fair value of its Investment securities. As of December 31, 2018, the company's securities portfolio consisted of the following. Investee Company Shares Cost Fair Value Kandong Inc. 30,000 P1,350,000 P1,275,000 Egoy Corp. 60,000 4,5000,000 4,830,000 Yoga Enterprises 60.000 6,480.000 6,900,000 Totals P12,330,000 P13,005,000 During the year 2019, Anyang Corp. sold 60,000 shares of Egoy Corp. for P4,800,000 and purchased 60,000 additional shares of Kandong, Inc. and 30,000 shares of Kongga Company.On December 31, 2019, Anyang Copr's portfolio of securities comprised the following: Shares Investee Company Cost Fair Value Totals P12,330,000 P13,005,000 During the year 2019, Anyang Corp. sold 60,000 shares of Egoy Corp. for P4,800,000 and purchased 60,000 additional shares of Kandong, Inc. and 30,000 shares of Kongga Company.On December 31, 2019, Anyang Copr's portfolio of securities comprised the following: Investee Company Shares Cost Fair Value Kandong, Inc. 30,000 P1,350,000 P1,500,000 Kandong, Inc. 60,000 3.900.000 4,350,000 Kongga Company 30,000 1,560,000 1.440,000 Yoga Enterprise 60,000 6,480,000 2.100,000 Totals P13,290,000 P9,390,000 During the year 2020. Anyang Corp sold all the Kandong, Inc. shares. Also 15,000 shares of Kongga Company were sold at a loss of P270,000. The net realized gain on sale securities in 2020 amounted to P1.440,000. On December 31, 2020. Anyang Corp.'s portfolio of securities consisted of the following: Investee During the year 2020, Anyang Corp sold all the Kandong, Inc. shares. Also 15,000 shares of Kongga Company were sold at a loss of P270,000. The net realized gain on sale securities in 2020 amounted to P1.440,000. On December 31, 2020, Anyang Corp's portfolio of securities consisted of the following: Investee Company Shares Cost Fair Value Yoga Enterprises 60,000 P6,480,000 P12,600,000 Kongga Company 15,000 780,000 540,000 Totals P7.260,000 P13, 140,000 1. For the year ended December 31, 2019. Anyang's Statement of Comprehensive Income should report unrealized loss of 2. What amount of unrealized loss should be reported in Anyang's December 31, 2019 Statement of Changes in Equity? 3. How much was received by Anyang from the sale of its Investment in Kardong securities in 2020? 4. Anyang's Statement of Financial Position should report investment in equity securities of 5. What amount should be reported as unrealized gain in Anyang's Statement of Changes in Equity for 2020

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