On April 1, 2021 Jay Sy Co. purchased a P200,000 at face value bond investment that will mature on April 1, 2027. Interest on this bond is collectible every April 1 starting 2022, Jay Sy Co. account for this investment based on business model of collecting contractual cash flows and to sell when circumstances warrant. Jay Sy Co. paid other directly attributable cost of P10,160 to acquire the investment. The bond after transaction cost will yield 5% interest. Effective interest at the end of 2021, and 2023 were 3%, and 6%, respectively. While the investment is quoted at 105 on December 31, 2022. Jay Sy Co. reported interest income of P7,881 in 2021 related to this bond, amortization of P1,119 and cumulative balance in other comprehensive income of P19,707 at the end of 2021.   How much is the correct interest income that Jay Sy should report in its Statement of Comprehensive income for the period ending December 31, 2022?   How much is the amount of unrealized gain (loss) in its Statement of Comprehensive income for the period ending December 31, 2022?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On April 1, 2021 Jay Sy Co. purchased a P200,000 at face value bond investment that will mature on April 1, 2027. Interest on this bond is collectible every April 1 starting 2022, Jay Sy Co. account for this investment based on business model of collecting contractual cash flows and to sell when circumstances warrant. Jay Sy Co. paid other directly attributable cost of P10,160 to acquire the investment. The bond after transaction cost will yield 5% interest. Effective interest at the end of 2021, and 2023 were 3%, and 6%, respectively. While the investment is quoted at 105 on December 31, 2022. Jay Sy Co. reported interest income of P7,881 in 2021 related to this bond, amortization of P1,119 and cumulative balance in other comprehensive income of P19,707 at the end of 2021.
 
How much is the correct interest income that Jay Sy should report in its Statement of Comprehensive income for the period ending December 31, 2022?
 
How much is the amount of unrealized gain (loss) in its Statement of Comprehensive income for the period ending December 31, 2022?
 
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