SANTOL Corp. invested cash in non-trading securities during 2016. On initial recognition, the entity made an irrevocable election to present its securities at fair value through other comprehensive income. As of December 31, 2016, company's security portfolio consisted of the following: Investment Kelly, Inc. Eloy, Corp. Yogi Enterprises Total Investment Kelly, Inc. Kelly, Inc. Kongga, Corp. Yogi Enterprises Total Quantity 30,000 shares 60,000 shares 60,000 shares 150,000 shares During the year 2017, SANTOL Corp. sold 60,000 shares of Eloy, Corp. for Php 1,700,000 and purchased 60,000 additional shares of Kelly, Inc. and 30,000 shares of Kongga Company. On December 31, 2017, company's portfolio of non-trading securities comprised the following: Yogi Enterprises Kongga, Corp. Total Quantity 30,000 shares 60,000 shares 30,000 shares 60,000 shares 180,000 shares Cost Php 450,000 1,500,000 2,160,000 Php 4,110,000 Quantity 60,000 shares 15,000 shares 75,000 shares Cost Php 450,000 1,300,000 520,000 2,160,000 Php 4,110,000 Fair Value Php 425,000 1,610,000 2,300,000 Php 4,335,000 Php 2,420,000 During the year 2018, SANTOL Corp. sold all the Kelly, Inc. shares for Php 2,300,000 and 15,000 shares of Kongga Company at a loss of Php 90,000. On December 31, 2018, company's portfolio of non-trading securities are as follows: Investment Cost Php 2,160,000 260,000 Fair Value Php 500,000 1,450,000 480,000 700,000 Php 3,130,000 Fair Value Php 4,200,000 180,000 Php 4,380,000 What unrealized gain on the remaining financial assets should be reported in the 2018 statement of comprehensive income as component of other comprehensive income?