Question 72 2 pts ABC Corporation purchased 800 ordinary shares of Viking Industries as a FVPL investment for P14,880. During the year, Viking Industries paid a cash dividend of P3.20 per share. At year-end, Viking's shares were selling for P17.40 per share. On the income statement for the year ended December 31, what is the total amount of unrealized gain/loss and dividend revenue reported by ABC Corporation? OP960 OP3,250 O P1,600 O P2,560 Question 73 2 pts ABC Corp. issues 1,000 P5 par value ordinary shares and 1,000 P20 par value preference shares for a lump sum of P60,000. At the issue date, the ordinary shares were selling for P36 and the preference shares were selling for P28. The Share Premium-Ordinary account will be credited for O P26,250 OP36.000 O P28,750 OP31,000