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Problem 15-12 (AICPA Adapted) Nightmare Company provided the following information at year-end regarding the portfolio of equity securities: Aggregate cost 1,700,000 Unrealized gains 40,000 Unrealized losses 260,000 Net realized gains during the current year 300,000 The equity investments are measured at fair value through other comprehensive income. At the beginning of current year, the entity reported an unrealized loss of P15,000 to reduce investments to market on a portfolio basis. In the year-end statement of changes in equity, what amount of unrealized loss should be reported? a. 260,000 BU b. 220,000 C. 205,000 d. 0 Problem 15-13 (AICPA Adapted) During 2020, Opulence Company purchased marketable equity securities as short-term investment to be measured at fair value through other comprehensive income. The cost and market value on December 31, 2020 were: Security Cost Market value 1,000 shares 300,000 350,000 B 10,000 shares 1,700,000 1,550,000 20,000 shares 3,150,000 2,950,000 The entity sold 10,000 shares of B on January 5, 2021 for P1,450,000. What total amount should be charged to retained earnings as a result of the sale of equity securities in 2021? 200,000 b. 100,000 250,000 d. 50,000 a. C