Items 30 and 31 are based on the following On January 1, 2020, Lithuania Company purchased 100,000 ordinary shares at P80 per share to be classified as nontrading through other comprehensive income. On September 30, 2020, the entity received 100,000 share rights to purchase 20,000 shares at P90 per share. The share rights had an expiration date of February 1, 2021. On September 30, 2020, each share had a market value of P114 and the share right had a market value of P6. 30. What amount should be reported on September 30, 2020 as investment in share rights?