Your audit of Oracle, Inc. disclosed that the company owned the ff. securities on December 31, 2018. Trading securities No. of shares Cost Market Pan, Co. 15.500 310,000 387.500 Nam, Inc. 22,000 726,000 792,000 Fair value through other comprehensive income: Equity No. of shares Cost Market Bab, Co. 250,000 3,000,000 4.000,000 Debt Face Cost Fair Value Net unrealized loss 7% lwa bonds, acquired Jan 1, 2018. Interest payable every 10,000,000 10.200.000 (146.510) Dec 31 Financial asset at amortized cost Principal Cost Book value 13%%, P2,000,000 face, Eli bonds, acquired Jan 1, 2018. 2,000,000 1,881,000 1,903,150 Interest Payable every Dec 31 The ff. transactions occurred in 2019: Mar 1 - Sold 12,000 shares of Nam, Inc. for P492,000, incurring brokerage fees of P5,000 Dec 30 - The company changed its business model. The Eli bonds will be reclassified to held for trading Dec 31 - Oracle reported net unrealized gain of P32,699 on the lwa bonds on December 31, 2019 statement of financial position. The quoted prices are listed below. Pan, Co. Dec 31, 2019 24 per share Nam, Inc. Dec 31, 2019 3.8 per share Bab, Co. Dec 31, 2019 20 per share Iwa bonds Dec 31, 2019 103 Eli bonds Jan 1, 2020 102 Gain or loss on the sale of Nam shares on Mar 1, 2019