On Jan. 1, 2018, ABC acquired P5,000,000 face value bonds as an investment that will provide contractual cashflows. On acquisition date, it had a fair value of P5,400,000, transaction cost of P10,020, nominal interest rate of 9% payable every Jan. 1, a term of 5 years, and an effective interest rate of 7%. The bonds were valued as follows:

Date Fair Value Date Fair Value Dec. 31, 2018 5,300,000 Dec. 31, 2021 5,100,000 Dec. 31, 2019 5,150,000 Dec. 31, 2022 5,050,000 Dec. 31, 2020 5,200,000 Dec. 31, 2023 5,000,000

If on Dec. 15, 2021, there was change in the purpose of holding the asset to trading only and it qualifies for reclassification, what is the journal entry for transfer the investment to the new account?