On May 3, 2015, Rhad Company completed the construction of a Building at a total cots of P14M. The buildingis estimated to have an estimated residual value of P1M and useful life of 10 years. The company uses cost model in their valuation of PPE and uses straight line method of depreciation.

On December 31, 2017, the company performed impairment test and impairment loss of P480,000 was recognized. On October 31, 2019, the Building was reclassified to investment property as the property will be rented out under an operating lease. No change in useful life and residual value is expected after the change. The company's policy on investment property is to measure it using fair value model. On the same date, the fair value of the asset was determined to be P10,050,000. The fair value of the asset on December 31, 2019 and 2020 was P11,000,000 and P11,450,000, respectively.

During the first quarter of 2021, the company decided to use the building as their head office and factory site. Therefore, on May 1, 2021, the investment property was reclassified back to PPE when the fair value was P9,500,000. The company's reporting period is December 31.

Based on the above data, answer the following:

1.) What is the net amount to be presented in the Statement of Comprehensive Income for the period ended 2015?

2.) What is the net amount to be presented in the Statement of Comprehensive Income for the period ended 2017?

3.) What is the net amount to be presented in the Statement of Comprehensive Income for the period ended 2018?

4.) What is the net amount to be presented in the Statement of Comprehensive Income for the period ended 2019?

5.) What is the net amount to be presented in the Statement of Comprehensive Income for the period ended 2020?

6. What is the net amount to be presented in the Statement of Comprehensive Income for the period ended 2021?*