On January 1, 2019, Demeanor Corporation purchased bonds with face amount of P5,000,000. The entity paid P4,600,000 plus transaction cost of P142,000.

The bonds mature on December 31, 2021 and pay 6% interest annually on December 31 of each year, with 8% effective yield.

The bonds are quoted at 105 on December 31, 2019, and 110 on December 31, 2020.

the business model in managing financial asset is to collect contractual cash flows that are solely payments of principal and interest, and also to sell the bonds in the open market.

- What amount of unrealized gain should be reported as component of other comprehensive income for 2019?

- What cumulative amount of unrealized gain should be reported in the statement of financial position for 2020?

- What amount should be reported as interest income for 2020?