How much would the equity investment be reported at December 31,2019? *[ Jam Company bought the ordinary shares of Mad Company designated as equity securities at fair value through other comprehensive income, as follows: June 20,2019- 1,000 shares for P 101,600 November 5,2019 - 3,000 shares at P 104 per share On January 25,2020, Jam Company received cash dividend of P 4.50 per share. On June 14,2020, it received a 10% bonus issue and on July 18,2020, Jam sold 1,500 shares at P 95 per share. Market values of Mad Company ordinary shares are as follows: December 31,2019 - P 106.70 per share December 31,2020- P 96 per share O P 413,600 P 426,800 O P 384,000 O P431,600