The following statement of profit or loss items appeared on the adjusted trial balance of Worthy Corporation for the year ended December 31, 2022: sales revenue, P22,300; cost of goods sold, P14,500; selling expenses, P2,300; general and administrative expenses, P1,200; dividend revenue from investments, P200; interest expense, P300. Income taxes have not yet been accrued. The company's income tax rate is 40% on all items of income or loss. These revenue and expense items appear in the company's statement of profit or loss every year. The company's controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 2022. All transactions are material in amount.

1. Investments were sold during the year at a loss of P300. Worthy also had unrealized holding losses of P200 for the year on investments.

2. One of the company's factories was closed during the year. Restructuring costs incurred were P2,000.

3. During the year, Worthy completed the sale of one of its operating divisions that qualifies as a component of the entity according to IFRS regarding discontinued operations. The division had incurred operating profit of P800 in 2022 prior to the sale, and its assets were sold at a loss of P1,800.

4. A foreign currency translation gain for the year totaled P600.