On January 1, 2020, Flourishing Company purchased marketable equity securities to be measured at fair value through other comprehensive income. On December 31, 2020, the securities have the following cost and market value: Security Cost Market Value Security 4 P1,000,000 P1,200,000 Security 5 2,000,000 2,700,000 Security 6 3,000,000 2,800,000 On April 1, 2021, Security 6 was sold for P2,730,000 On December 31, 2021, the remaining securities have the following market value: Security Market Value Security 4 P1,250,000 Security 5 2,780,000 Required: a.) Total adjustment to Retained earnings as a result of the April 1, 2021 sale b.) Cumulative unrealized gain to be reported to the 2021 statement of changes in equity