What cumulative unrealized gains & losses balance must be presented as of December 31,2023? * On January 1,2020, ABC Company purchased P 5,000,000, 12% bonds of XYZ Company for P 4,432,327.60, a price that yields 15%. Interest on these bonds is payable every December 31. The bonds mature on December 31, 2025. At initial recognition, the investment is held in the business model of collecting contractual cash flows and selling the financial assets. On September 1, 2023, to pay a maturing obligation, ABC sold 2/3 of the bonds at 108.5 plus accrued interest. Quoted price of the bonds on different dates are as follows: December 31,2019 - 105; December 31,2020- 106; December 31,2021- 105.5; December 31,2022- 107; December 31,2023- 107.5; December 31,2024- 108 and December 31,2025- 107. ) P 692,483.77 credit balance O PO O) P 206,285.44 credit balance () P 83,333.33 credit balance