Problem 1: Mistaken Company purchased investment in equity security on October 1, 2022. At this date, the cost and fair value is P1,000,000. On December 31, 2010 the investments were selling at price equal to 95% of its initial fair value. The investment should be classified as held for trading but erroneously accounted for the investment as available-for-sale. How much is Mistaken's comprehensive income for year ended December 31, 2022?