During your audit of the financial statements of Crossroads Corporation for the year 2015, you found the following postings to FVPL (Financial Assets at Fair Value through Profit or Loss) account:

Trading Securities
Date	Description		Debit	Credit
Jan. 03	Purchased 1,000 shares, A Corporation		54,000
Jan. 08	Purchased 1,000 shares, B Corporation		60,000
Apr. 02	Cash dividends, A Corporation			1,000
Apr. 05	Sold 500 shares, A Corporation			28,000
Apr. 08	Purchased 1,000 shares, C Corporation		30,000
Apr. 08	Purchased 1,000 shares, D Corporation		36,000
Jul. 15	Purchased 200 shares, Crossroads Corporation		33,000
Jul. 15	Purchased 500 shares, E Corporation		20,000
Aug. 15	Sold 100 shares, Crossroads Corporation			20,000
Dec. 08	Received 10% bonus issue from E Corporation		2,000
Dec. 10	Cash dividend, C Corporation			1,200

The following information was discovered from your audit procedures:

• Crossroads Corporation purchased 200 of its own shares held by a deceased shareholder at P165 per share. 100 of these shares were sold at its market price of P200 per share on August 15.
• On December 8, 50 shares of E Corporation were received. Crossroads credited dividend income equal to the market price of the shares received.
• On December 15, D Corporation declared a P5 cash dividend per share, payable on January 10, 2016 to shareholders of record as of December 29, 2015. No accrual has yet been taken up by Crossroads.
• The market price of the share are as follows at December 31, 2015:

A Corporation	55
B Corporation	54
C Corporation	32
D Corporation	39
E Corporation	38

QUESTIONS: Based on the above date and result of the audit, compute the following:

• Carrying amount of FVPL at December 31, 2015 ?

• Gain or loss on the sale of FVPL ?
• Dividend Income ?
• Unrealized gain or loss taken to gain ?