Kaka Co. acquired Koko Co. shares at a cost of $14,000 in 2019, which was later on sold in 2020 for $14,800. On Dec31, the shares had a fair value of $14,200.

if Kaka Co. classified the Koko Co. shares as FVPL, how much unrealized gain should be recognized in net income in 2019?

if Kaka Co. classified the Koko Co. shares as FVOCI, how much unrealized gain should be recognized in net income in 2019?