Splendid Company purchased equity securities during 2020 to be held as investments. The cost and market value of the investments Cost Market December 31, 2000 Trading securities 2.000.000 2.500.000 Securities not held for trading 3.000.000 2.900.000 December 31, 2021 Trading securities 2.000.000 2.200,000 Securities not held for trading 3.000.000 2.300.000 The securities not held for trading are measured at fair value through other comprehensive income by irrevocable election Requirement Complete the table below. Write zero (0) is not applicable. December 31, 2010 December 31, 2020 December 31, 2021 Statement of Financial Position Investments - FVPL Investments - FVOCI Statement of Changes in Equity Other Comprehensive Income Retained earnings Statement of Comprehensive Income Net income - Unrealized gain(s) Net income. Realized gain (loss) Other Comprehensive income Unrealized gainos)