Mutant Company purchased 20,000 shares of Twister Company ordinary shares on February 29, 2011, for P924,000. Mutant received a P40,000 cash dividend on Twister shares on July 1, 2011. Twister declared a 10% share dividend on December 1, 2011, to shareholders of record as of December 31, 2011. The dividend was distributed on January 31, 2011. The market price of the shares was P38 on December 1, 2011, P40 on Decembe 31, 2011 and P42 on January 31, 2012. What amount of unrealized gain or loss and the amount of dividend income respectively, that shares appear in December 31, 2011 financial statement.