On January 1, 2020, Spark Company purchased the following trading securities: Cost Aura Company ordinary Bora Company preference Cara Company bonds 600,000 350,000 500,000 Fair Value December 31, 2020 650,000 200,000 400,000 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 (0) 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)