Manchego Company purchased land in 2020 for P300,000. The land's fair value at the end of 2020 is P320,000; at the end of 2021, P280,000; and at the end of 2022, P305,000. Assume that Manchego chooses to use revaluation accounting to account for its land. Required: Determine the amounts to be reported by Ricotta at December 31, 2020, 2021 and 2022, as Land, Other Comprehensive Income, Impairment Loss, and Accumulated Other Comprehensive Income.