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also pls explain thanks The following investment portfolio of equity securities (all acquired during 2019) accounted for as fair value through other comprehensive income are held by JLK Corporation on December 31, 2020: Investment Acquisition Cost Fair value, 12/31/20 Ivan Company shares P2,200,000 P1,200,000 Jericho, Inc. shares 700,000 2,000,000 Kent Co. shares 2,000,000 2,500,000 During 2021, one-fourth of the Ivan Company shares were sold at its fair value of P230,000 while one- half of the Kent Co. shares were sold at its fair value of P700,000. Had no shares been sold by JKL Corporation in 2021, the fair value of the equity securities at year-end are as follows: Investment Fair value, 12/31/21 Ivan Company shares P1,900,000 Jericho, Inc. shares 1,100,000 Kent Co. shares 1,200,000 What is the balance of Unrealized Gain or Loss - Other Comprehensive Income on December 31, 2021? (Indicate if debit or credit)