Ham Co. changed its business model in 20x2. On Jan. 1, 20x3 (reclassification date), a debt-type financial asset has a carrying amount of P200,000 and fair value of P240,000. 

Requirements: Provide the entry(entries) on reclassification date assuming the financial asset is reclassified from: 

a. Amortized cost to FVPL

b. FVPL to Amortized cost

c. Amortized cost to FVOCI

d. FVOCI to Amortized cost (the cumulative balance of gains and losses previously recognized in OCI is P10,000)

e. FVPL to FVOCI 

f. FVOCI to FVPL (the cumulative balance of gains and losses previously recognized in OCI is P10,000).