January 2, 2014, DEF Corp. acquired a 15% interest in GHI Corp. by paying P 8,000,000 for 100,000shares. On this date, the net assets of GHI totaled P 40,000,000. The fair values of GHI's identifiable assetsand liabilities were equal to their book values. DEF did not have the ability to exercise significant influence overthe operating and financial policies of GHI. DEF received dividends of P 1.40 per share from GHI on October 1,2014. GHI reported net income of P 5,000,000 for the year ended December 31, 2014. DEF classified theinvestment as at fair value through other comprehensive income. Market price for the 100,000 shares was P9,000,000 on December 31, 2014.DEF paid P 30,000,000 on January 1, 2015 for 300,000 additional GHI ordinary shares, which represents a 15% interest in GHI. The fair value of GHI's identifiable assets, net of liabilities, was equal to their book valuesof P 92,000,000. As a result of this additional acquisition, DEF has the ability to exercise significant influenceover the operating and financial policies of GHI. DEF received a dividend of P 2.70 per share on October 5,2015. GHI reported net income of P 6,000,000 for the year ended December 31, 2015. The investment's fair value on December 31, 2015 is P 45,000,000.

1. In the December 31, 2014, statement of financial position, what is the carrying amount of the investment in equity securities?

2. What is the total amount of investment-related revenue that should be reported in the 2014 income statement?

3. What is the goodwill arising from the acquisition of additional 300,000 shares on January 1, 2015?

4. What is the carrying amount of the investment in associate on December 31, 2015?

5. What is the gain on measurement to equity should be reported in the 2015 income statement?