On January 2, 2022, ABC Corporation acquired 60,000 ordinary shares (par value, 50) of DEF Corporation for a total consideration of 3,600,000 which includes 36,000 transaction costs. These shares were acquired for short-term trading purposes. On December 31, 2022, DEF Corporation ordinary shares were selling at 58 per share. On March 31, 2023, DEF Corporation issued 25% ordinary share dividends. The market price of the DEF Corporation ordinary shares on this date was 62 per share. On October 29, 2023, ABC Corporation sold 30,000 of its DEF Corporation ordinary shares at 57 per share. The market price of Octagon Corporation ordinary shares on December 31, 2023 is 52 per share. Requirements: 1. What amount of unrealized gain (loss) on fair value change shall be reported in profit or loss for 2022? 2. What amount of dividend income shall be recognized during 2023? 3. What amount of gain (loss) on sale shall be reported for 2023? 4. At what amount should the investment be reported on December 31, 2023? 5. What amount of unrealized gain (loss) on fair value change shall be reported in profit or loss for 2023?