Ube Company had various equity investments at fair value through profit or loss transactions during 2020 and 2021. The acquisition cost of all the securities in its portfolio during 2020 was P532,000. At December 31, 2020 and December 31, 2015, the market value of these equity investments were P541,000 and P512,000, respectively. In 2022, all of these securities were sold for P550,000.

1. Assuming no other transactions are noted regarding these financial these financial assets at fair value through profit or loss, what is the amount of unrealized gain/loss reported in the 2020 income statement relating to these securities? Indicate if GAIN or LOSS.
2. What is the gain on sale reported in Ube Company's 2022 income statement?
3. Assuming that the securities held by Ube Company are classified as at fair value through other comprehensive income, what is the gain on sale reported in Ube Company's 2020 income statement?