her comprehensive income, as follows: June 20, 2019 - 1,000 shares for P101,600  November 5, 2019 - 3,000 shares at P104 per share On January 25, 2020, Jam Company received cash dividend of P4.50 per share. On June 14, 2020, it received a 10% bonus issue and on July 18, 2020, Jam sold 1,500 shares at P95 per share. Market values of Mad Company ordinary shares are as follows: December 31,2019 - P106.70 per share December 31, 2020 - P 96.00 per share

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Jam Company bought the ordinary shares of Mad Company designated as equity securities at fair value through other comprehensive income, as follows:

June 20, 2019 - 1,000 shares for P101,600 
November 5, 2019 - 3,000 shares at P104 per share

On January 25, 2020, Jam Company received cash dividend of P4.50 per share. On June 14, 2020, it received a 10% bonus issue and on July 18, 2020, Jam sold 1,500 shares at P95 per share.

Market values of Mad Company ordinary shares are as follows:
December 31,2019 - P106.70 per share
December 31, 2020 - P 96.00 per share

1. How much is the gain or loss on the sale of Mad Company ordinary shares on July 18, 2020?
a. P4,500
b. P3,000
c. P1,500
d. P0
 
2. At how much would the remaining equity investment be reported at December 31, 2020?
a. P299,100
b. P278,400
c. P240,000
d. P214,000
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