You are provided with the following information on the trading securities purchased by the company on September 31, 2020: Security EE - 1,000 shares, Security FF - 10,000 shares, and Security GG - 20,000 shares. The cost of these securities was P200,000, P1,500,000, and P3,000,000, respectively. The market value as of December 31, 2020 was P300,000, P1,600,000 and P3,200,000, respectively. The market value as of December 31, 2021 was P350,000, P1,700,000 and P1,700,000, respectively. On January 5, 2021, 10,000 shares of Security GG were sold for P150 per share.

What amount of unrealized gain (loss) should be reported in the income statements for 2020?

What amount should be reported as loss on sale of trading investment in 2021?

What amount of unrealized gain (loss) should be reported in the income statements for 2021?