The following transactions of the NAIROBI Company were completed during the year 2019: Jan. 2 Purchased 20,000 shares of SM Prime Holdings for P40 per share plus brokerage costs of P4,500. These shares were classified as investment at Fair Value thru Profit and Loss. Feb. 1 Purchased 20,000 shares of Megaworld Corporation ordinary shares at P125 per share plus brokerage fees of P19,000. Nairobi classifies this stock as investment at Fair Value thru Other Comprehensive Income. Apr. 1 Purchased P2,000,000 of TEL's 7% bonds, paying 102.5 plus accrued interest of P35,000. In addition, the company paid brokerage fees of P18,000. Nairobi classified these bonds as Investment at Fair Value thru Profit and Loss. Jul. 1 Received semiannual interest on the TEL's bonds. Aug. 1 Sold P500,000 of TEL's 7% bonds at 103 plus accrued interest. Oct. 1 Sold 3,000 shares of Megaworld at P132 per share. The market values of the shares and bonds on December 31, 2019, are as follows: SM Prime Holdings P45 per share Megaworld Corporation P130 per share TEL 7% bonds 102