On January 1, 2020, Happiness Company purchased marketable equity securities for P2,000,000. Broker foes of P20,000 were incurred in relation to the purchase. The equity securities qualify as financial asset held for trading. On December 31, 2020, the trading securities have a fair value of P2,200,000. Required: a.) Trading Securities to be reported to the December 31, 2020 Statement of Financial Position b.) Unrealized gain to be reported to the Income Statement for the Year- ended December 31, 2020