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Paraw Company bought the ordinary shares of Tides Company designated as equity securities t fair value through other comprehensive income, as follows: June 20, 2020-1,000

Paraw Company bought the ordinary shares of Tides Company designated as equity securities t fair value through other comprehensive income, as follows:

June 20, 2020-1,000 shares for P101,600

November 5, 2020- 3,000 shares at P104 per share

On January 25, 2021, Paraw Company received cash dividend of P4.50 per share.

On June 14, 2021, it received a 10% bonus issue and on July 18, 2021, Paraw sold 1,500 shares at P95 per share.

Market Values of Tides Company ordinary shares are as follows:

12/31/2020- P106.70 per share

4/7/2021 P96 per share

  1. At how much would the remaining equity securities be reported at December 31, 2021?
  2. At how much would the equity investment be reported at 12/31/2020?
  3. How much is the dividend revenue reported in Paraw's statement of comprehensive income for the year ended December 31, 2021?

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