Tin Man Company had trading and non-trading investments held throughout 2020 and 2021. The investments had the following fair value at year-end: 2021 Trading Non-Trading December 31, 2020 4,000,000 3,700,000 December 31, 3,800,000 3,500,000 The non-trading investments, measured at fair value through other comprehensive income, had a cost of P3,000,000 and the trading investments had a cost of P3,000,000. What amount of cumulative unrealized gain or loss should be reported as component of other comprehensive income in the statement of changes in equity on December 31, 2021? (Indicate if GAIN or LOSS) (Please follow the exact answer format: Example: 1500000 GAIN or 1500000 LOSS)