On January 1, 2020, Spark Company purchased the following trading securities: Fair Value December 31, 2020 650,000 200,000 400,000 Cost Aura Company ordinary 600,000 Bora Company preference 350,000 Cara Company bonds 500,000 On October 1, 2021, the entity sold one-half of Aura Company for P375,000. On December 31, 2021, the fair value of the remaining securities was P800,000. Requirement: Complete the table below. Write zero (O) if it is not applicable. December 31, 2019 December 31, 2020 December 31, 2021 Statement of Financial Position Investments - FVPL Statement of Changes in Equity Retained earnings Statement of Income Unrealized gain/loss) Realized gain loss)