On January 1, 2020, Diligence Company purchased non-trading equity investments which are irrevocably designated at FVOCI: Market Value Security Purchase Price Transaction Cost 12/31/2020 A 1,600,000 160,000 1,880,000 B 800,000 80,000 960,000 C 400,000 40,000 600,000 On July 1, 2021, the entity sold security B for P1 ,200,000. On December 31 , 2021, the fair value of securityA and security C is P2,100,000 and P620,000, respectively. How much is the cumulative unrealized gain I (loss) to be reported in the statement of changes in equity on December 31, 2021