Emmental Ltd. acquired an excavator on January 1, 2018, for P10,000 (all amounts in thousands). This excavator represents the company's only piece of equipment, and Emmental chooses revaluation accounting. This excavator is being depreciated on a straight-line basis over its 10-year useful life. There is no residual value at the end of the 10-year period. The appraised value of the excavator approximates the carrying value at December 31, 2018 and 2020. On December 31, 2019, the fair value is determined to be P8,800; on December 31, 2021, the fair value is determined to be P5,000. Required: Determine the amounts to be reported by Ricotta at December 31, 2018, 2019, 2020 and 2021, as Equipment, Other Comprehensive Income, Impairment Loss, and Accumulated Other Comprehensive Income.