Problem 15-10 (AICPA Adapted) During 2019, Knickknack Company purchased marketable equity securities to be measured at fair value through other comprehensive income. On December 31, 2019, the balance in the unreali zed loss on these securities was P200,000. There were no security transactions during 2020. Pertinent data on December 31, 2020 are: Security Cost Market value X Y 7 2,100,000 1,850,000 1,050,000 1,600,000 2,000,000 900,000 In the statement of changes in equity for 2020, what amount ASA) should be included as cumulative unrealized loss as component of other comprehensive ncome? 500,000 b. 300,000 200,000 d. 0 Problem 15-11 (AICPA Adapted) At the beginning of current year, Manifold Company began operations. The following information related to the portfolio of equity securities held for trading at year-end: Trading Nontrading 550,000 450,000 360,000 320,000 Aggregate cost Aggregate fair value Aggregate lower of cost or market value applied to each security in the portfolio 420,000 304,000 The nontrading investments are measured at fair value through other comprehensive income. What amount should be reported as unrealized loss in the income statement for the current year? 140,000 b. a. 186,000 40,000 56,000 C 393