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4-. The following investment portfolio of equity securities (all acquired during 2019] accounted for as fair value through other comprehensive income are held by ILK Corporation on December 31, 2020: Investment Acquisition gs]; Fair value. 12 31 (2!! Ivan Company shares P2,200,000 131,200,000 Jericho, Inc. shares 700,000 2,000,000 Kent Co. shares 2,000,000 2,500,000 During 2021, one-fourth of the Ivan Company shares were sold at its fair value of P230000 while one- half of the Kent Co. shares were sold at its fair value of P700,000. Had no shares been sold by ]KL Corporation in 202 1, the fair value of the equity securities at year-end are as follows: Investment F ir l 12 1 2 1 Ivan Company shares P1,900,000 Jericho, Inc. shares 1.100.000 Kent Co. shares 1,200,000 What is the balance of Unrealized Gain or Loss - Other Comprehensive Income on December 31, 2021? (Indicate if debit or credit)