On January 1,2015 , United Company purchased shares to be measured at fair value through other comprehensive income, except Ree shares which are considered for trading purposes. The unrealized gain has a balance of P12, 900 at December 31 , 2015. An analysis of the investments on December 31, 2016 showed the following: share, Ree shares are quoted at P138 per share. 1. Compute the other comprehensive income that should be reported in the 2017 statement of changes in equity II. Determine the unrealized gain / loss to be shownin the 2017 statement of comprehensive income. III. If all shares declared a P5 cash dividend at August 1, 2017, how much is the dividend income in 2017 ? IV. How much is the unrealized gain (loss) in profit or loss in 2017