Problem 15-2 (IAA) On January 1, 2020, Spark Company purchased the following trading securities: Fair value Cost December 31, 2020 Aura Company ordinary 600,000 650,000 Bora Company preference 350,000 200,000 Cara Company bonds 500,000 400,000 On October 1, 2021, the entity sold one-half of Aura Company ordinary for P375,000. On December 31, 2021, the fair value of the remaining securities was P800,000. Required: Prepare journal entries to record the transactions