Problem 15-12 (AICPA Adapted) Nightmare Company provided the following information on December 31, 2019 regarding the portfolio of equity securities: 1,700,000 40,000 260,000 300,000 Aggregate cost Unrealized gains Unrealized losses Net realized gains during the current year The equity investments are measured at fair value throurh ' other comprehensive income. On January 1, 2019, the entity reported an unrealized loss of P15,000 to reduce investments to market on a portfolio basis In the December 31, 2019 statement of changes in equity what amount of unrealized loss should be reported? 260,000 220,000 205,000 d. C. Problem 15-13 (AICPA Adapted) During 2019, Opulence Company purchased marketable equity securities as short-term investment to be measured at fair value through other comprehensive income. The cost and market value on December 31, 2019 were: Security Cost Market value A 1,000 shares 10,000 shares 20,000 shares 300,000 1,700,000 350,000 1,550,000 2,950,000 B 3,150,000 The entity sold 10,000 shares of B on January 5, 2020 for P1,450,000 What total amount should be charged to retained earnings result of the sale of equity securities in 2020? as a 200,000 100,000 250,000 50,000 a. C. 394