Aggie Oil has the following costless collar at the end of last year with one counterparty. Derivative Volume Strike Price Market Price Current Black- Scholes Value (12/31/2019) Short call 300,000 $3.35 $3.50 $213,960 300,000 $3.75 $3.50 $9,960 Previous Black- Scholes Value (9/30/2019) $356,280 $3,570 At September 30, 2019, the market price was $4.00. The financial instruments expired in 2020. What unrealized gain or loss would be added recorded for the financial instruments on December 31, 2019? Show losses with parentheses (). Aggie Oil has the following costless collar at the end of last year with one counterparty. Derivative Volume Strike Price Market Price Current Black- Scholes Value (12/31/2019) Short call 300,000 $3.35 $3.50 $213,960 300,000 $3.75 $3.50 $9,960 Previous Black- Scholes Value (9/30/2019) $356,280 $3,570 At September 30, 2019, the market price was $4.00. The financial instruments expired in 2020. What unrealized gain or loss would be added recorded for the financial instruments on December 31, 2019? Show losses with parentheses ()