III. Mariah Corp has the following non-trading equity securities 31, 2020: IV. Security ABC ordinary shares DEF ordinary shares GHI preference shares # of Shares 9,000 30,000 2,400 The following additional Audit Notes: I. The above securities were all bought in 2020. On the initial recognition, Mariah made an irrevocable election to present gain/loss on the said securities to other comprehensive income. Cost information 2441,000 1,080,000 360,000 Dividends On April 1, 2021, the company sold all of the ABC ordinary share for 965 per share. On May 1, 2021, the company purchased 4,200 ordinary shares of JKL Corp. at 275 per share. The company incurred brokers' fees amounting TO P10,400. F in 2021 were deemed on December Fair Value (12/31/20 F46 per share 235 per share share Reported Net Inc P2.00 per share ABC ordinary shares DEF ordinary shares GHI preference shares JKL ordinary shares dividends were declared on December 31, 2021 P1.50 per share P1.00 per share 20.75 per share P154 2900,000 1,300,000 Fair Value of shares (1273172021 ) 262 per share share share 450,000 977 per share P38 per 750,000 P145 per relevant : a. What is the realized gain on sale of ABC ordinary shares in 2021 7 b. What is the unrealized holding gain/loss to be reported in the stockholders' equity portion of the 2021 statement of financial position 2 c. Assuming that the company elected to report gains/losses in the profit or losses instead, what is the unrealized holding gain/loss to be reported in the 2021 statement of comprehensive income ? d. Assuming that the 4,200 JKL shares acquired in 2021 represent 20% interest carrying value on JKL's outstanding ordinary shares what 18 the correct of the investment in JKL shares ?