Hello could you please help me out with this problem? Also what will I do if there is already a given percentage of debt instrument? Thank you so much

Question 3. What amount of realized gain should Ribbon Company recognized on the disposal of the security assuming the security was classified as investment at fair value to other comprehensive income under PFRS 9? 6. On October 1, 2010, Graham Company purchased a P2,000,000 face value 9% debt instruments for P1,860,000 and designated as investment to profit or loss. The debt instruments mature on January 1, 2011, and pay interest semi-annually on January 1 and July 1. On December 31, the fair market value of the instruments is P1, 960,000. On February 2, 2011, Graham Company sold the debt security for P1,970,000. What amount of unrealized gain or loss should Graham Company report in its December 31, 2010 profit or loss? 7. On May 1, 2014, Golden Company purchased a short-term P4,000,000 face value 9% 11:04AM 3/14/2021 HP 201x